The Mirror reported last month that United held talks with Bayern Munich over a potential £44.5m deal to sign the German World Cup victor following their friendly at the Allianz Arena in early August but once again they failed to get a deal agreed.
Pogba has failed to hit the heights that were expected of him, while his relationship with Jose Mourinho is extremely strained.
The Frenchman was linked with a move to Real Madrid but ended up with United and recently, the creative midfielder has been the subject of making a switch to join Barcelona.
The Evening Standard claims Mourinho is ready to cut his losses with the 22-year-old, who became the most expensive teenager in world football when he signed from Monaco for £36m three years ago, and there is the possibility that Arsenal and Tottenham could go head-to-head for his signature.
Bayern Munich's Boateng had already made his stance clear on the transfer as he personally called Mourinho to rule himself out of any potential deal.
"As a fan, honestly, part of me says that no one is bigger than the club and I am not interested in people who are looking left and right".
"If I was still in that dressing room giving personal advice it would be, 'Paul, it's obvious you want to play somewhere else but be professional".
"United got a valuable win at Turf Moor last time but they won't relish a trip to Vicarage Road and I expect the resurgent hosts to get at least a point from the game".
Pogba spent the four years between his two spells at United with Juve, where he was a teammate of Dybala's. You don't need to do that'.