The report also suggests that the United representatives have already contacted the Italian manager and he has responded positively to their approach.
Mourinho wants to add defensive reinforcements to his squad as he looks to recover from a poor start to the season and Manchester United sanctioning the bid indicates they remain committed to him.
Manchester United made a similar move for Alexis Sanchez last season, offering Henrikh Mkhitaryan in exchange for the Chile worldwide, who was set to leave on a free at the end of the campaign.
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The United boss is thought to have been unhappy with the club's transfer business in the summer, as he feels that they have failed to add a suitable centre-back to strengthen the team sufficiently. It is being said that the Italian will be dismissed if the Old Lady fail to win the Champions League with the screws set to tighten even more after Cristiano Ronaldo's signing.
Mourinho may be the favourite for the sack, but it was evident during United's superb comeback against Newcastle last weekend that he has the backing of supporters, although the same can't be said of Woodward whose job will be on the line if he fails to bring in any new recruits in the New Year. Manchester United have already prepared a deal on the table which will see Allegri earn a reported 9 million euros per year.
January transfer window would be important for the Red Devils as the Portuguese manager would be looking to rejuvenate the United squad with major incomings. He is Manchester United's big preference, thanks to his superlative European record. Allegri is keen on keeping Paul Pogba and will demand for the signature of Sergei Milinkovic-Savic in the next summer should he arrive.