United take on rivals Manchester City on Saturday but will part ways with the Dutchman even if the Red Devils upset the odds at Wembley, according to The Guardian.
It is claimed Thomas Tuchel, Mauricio Pochettino, Ipswich's Kieran McKenna, Brentford's Thomas Frank and Graham Potter England boss Gareth Southgate make up a list of potential replacements.
Departing Bayern Munich coach Tuchel is thought to be the frontrunner for the job while United are said to have spoken with Pochettino and met with McKenna's representatives.
But the decision to dispense of Ten Hag, who joined United two years ago, would stand as the biggest made by co-owners Sir Jim Ratcliffe and INEOS since taking control of football operations in December.
Ten Hag has endured a tough second season with United, finishing eighth in the Premier League - their worst in 34 years - and being dumped out of the Champions League in the group stage.
It means their only way of qualifying for European football next season is by beating current FA Cup holders City to seal a place in the Europa League.
The decline in displays this term followed a promising first season which saw United claim third place in the league and earn silverware in the form of the League Cup.
