Former United first-team coach Benni McCarthy has revealed that Osimhen was "at the top of the list" after scoring 26 league goals to fire Napoli to their first Serie A title in 33 years in 2022-23.
Working under then-manager Erik ten Hag, McCarthy believed the Nigerian would have thrived at Old Trafford.
"He scores goals, he works exceptionally hard, and he's a player (who is) immune to the noise," McCarthy told BBC World Service. "I think he would have been very successful there.
"Playing for Man Utd won't have a lot of effect on him because of what the boy has gone through (in) his life. Where he comes from, he's seen way worse than this.
"Him not scoring for five games in a row won't affect him. He'll just keep going on because he knows what struggle is about."
However, Afcon's mid-season scheduling proved decisive.
"If you spend 100m pounds on a player, you don't want to lose him for Afcon," McCarthy explained. "I think he would have been very successful there. But it (Afcon) was a big stumbling block.
"Losing him for so many important matches, the team suffers not having the main striker there.
"So the decision was made. Literally (a) big part was because of the Afcon and Victor Osimhen's name got scratched off - not a player of interest because of that."
United instead signed Rasmus Hojlund from Atalanta for 72 million pounds in August 2023, while Osimhen later moved to Galatasaray after being crowned African Footballer of the Year in 2023.
For United, it remains one of the Premier League's most intriguing transfer what-ifs - a deal undone not by ability, but by the calendar.
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Veteran forward Danny Welbeck has committed his immediate future to Brighton, triggering a one-year option in his contract that will keep him at the Amex Stadium until June 2027.
Jurrien Timber has acknowledged that confronting mounting late-game anxiety will be crucial if Arsenal are to keep their Premier League title charge on track.
Ogenyi Onazi has criticised Manchester United's decision to drop Victor Osimhen from their transfer shortlist, insisting that fears over the Africa Cup of Nations were not a valid reason.
