The Red Devils do want to bring in the center forward for manager Ruben Amorim in the summer.
However, they have PSR considerations and want to ensure Gyokeres is eager to make the move.
Speaking to FourFourTwo, journalist Ben Jacobs said: "Joshua Zirkzee wants to fight his way into regular starting minutes and win over any critics, so scoring the winning penalty against Arsenal in the FA Cup is a big boost to his confidence after being subbed off against Newcastle United after only 30 minutes or so.
"But Zirkzee doesn't want to go despite interest from Juventus: he wants to stay and prove his critics wrong. But Manchester United might still be in for another forward, and of course, for the summer, people will naturally link them with Viktor Gyokeres because of the Ruben Amorim links.
"At the moment, that's bit premature. There's been no outreach to Sporting yet, but we can say that Gyokeres price has dropped from his €100M release clause down to something in the region of €70m.
"So he is a bit more affordable and certainly has lower wages and agent fees compared to another historical Manchester United target in Victor Osimhen, but they might look for something more economical or potentially within the Premier League."