Man United will look to bolster their attacking options at the Old Trafford club when the window reopens but will prioritise the midfield.
Ndiaye is not the only forward on their radar as his RB Leipzig counterpart Yan Diomande remains high on their list, but the Premier League experience of the Everton star would come in handy.
Man United are looking to return to the Champions League after missing out entirely on European football this term.
The Red Devils are third in the Premier League table heading into the final seven fixtures of 2025-26, and qualifying for the elite European football competition could boost their chances of signing Ndiaye.
A move for the Senegalese international is not yet guaranteed as the pieces may still need to fall into place for something concrete to happen.
They could do with such a proven attacker, who has been involved in 20 goals since the start of the 2024-25 season and is arguably one of the best in his position in the land.
The Red Devils need the best players around if they want to challenge for the Premier League title next term, and the France-born forward fits the bill.