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The Red Devils have been linked with a move for the Morocco international throughout the summer and finally made an official approach on Wednesday afternoon.
Having been unable to shift much of their deadwood and raise transfer funds, United were only able to put forward a loan offer with a small fee thought to be in the region of €2million (£1.7m).
But the Serie A club have turned down United’s bid and are holding firm over their stance that they want to receive a sizeable fee for the 27-year-old.
Amrabat is adamant he wants to leave, with a move to Old Trafford his priority, but his entourage have struggled to find anyone willing to pay the £25m fee Fiorentina are looking for.
There had been some interest from Saudi Arabian clubs over a potential deal at that price point, but the midfielder does not want to leave Europe at this stage of his career.
According to Viola News, United are undeterred by Fiorentina rejecting their first loan offer and are willing to include an obligation-to-buy clause to try and get the deal over the line.
Talks are continuing and United could be prepared to commit to paying as much as €27m (£23m) next summer in order to secure a deal for Amrabat now.
Even with the initial loan fee included, that still falls a little shy of Fiorentina’s valuation and it remains to be seen if they will agree to the deal.
The Telegraph are also reporting that a buy clause is being discussed between the clubs and Fiorentina are willing to let their midfielder leave if a future fee is guaranteed.
Amrabat, who has been training alone and has not played for the Viola so far this season, is putting pressure on Fiorentina and is adamant he wants to leave Florence for Manchester.
There is a slight complication involved in any potential loan with Amrabat’s contract expiring in 2024 – meaning this is Fiorentina’s last chance to cash in – though the Italian side do have an option to extend his stay by a further 12 months.
United are expected to be very busy over the next 30 or so hours before Friday’s deadline and are also locked in talks with Chelsea over a loan deal for Marc Cucurella.
With Luke Shaw and Tyrell Malacia sidelined, manager Erik ten Hag feels emergency left-back cover is of paramount importance while a £4.3m deal for goalkeeper Altay Bayindir is lined up and will be completed as soon as Dean Henderson’s Crystal Palace move is official.
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