The Red Devils are making it known they are willing to accept a fee of £20m to now move the left-back on, having ultimately failed to win over his manager Jose Mourinho.
Shaw's name has also been floated as a possible makeweight in any deal involving Tottenham Hotspur defender Danny Rose, although it's understood there is a big disparity between the respective valuations at this stage.
Sources close to the 22-year-old, however, have also indicated the former Southampton academy graduate will not make things easy for bosses at Old Trafford, who earns £130,000 per week and is owed £8m in wages on the remainder of his deal.
It has emerged Shaw is the fittest player on United's books in testing but a path to regular first-team football at the Theatre of Dreams now looks beyond him.
The Manchester giants are willing to take a £10m hit on the £30m figure they paid for Shaw back in 2014, making him the most-expensive teenager in the world at that time.
United are considering a severance package of £2m but Shaw has a very different figure in mind and will dig in his heels to secure it.