Croatia worldwide Perisic looks set to stay at Inter after the Serie A side refused to budge from their £48.5 million valuation when he was linked with a move to United.
Mourinho had publicly criticised United's failure to sign players earlier this summer, regularly putting pressure on executive vice-chairman Ed Woodward who is tasked with leading United's negotiations in the transfer market.
The Croatian winger is known to be high on the wanted list of United boss Jose Mourinho, who has been chasing a deal all summer, but the two parties have so far been unable to agree on a fee.
The newspaper says Woodward is desperate to provide Mourinho with his fourth signing of the summer and is now ready to meet Inter's £48m asking price in order to get the deal agreed.
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Having been promoted as runners-up in the Championship last season, Albion are among many pundits picks to be relegated. One of which was against West Ham, United's opponents on Sunday as the new Premier League season gets underway.
The Croatian global, who impressed for his country at Euro 2016, offers the potent attacking play and defensive work rate that Mourinho is looking for, meaning he could be the ideal left winger in this United side.
The 28-year-old is a hard working winger so he'd fit in perfectly with Mourinho's philosophy while he's also a huge threat in the final third as he in with 11 goals and 12 assists last season.
The Portuguese told the media he is in no position to "moan" because the United hierarchy has provided him 75 per cent of his targets: striker Romelu Lukaku, centre-back Victor Lindelof and midfielder Nemanja Matic.
However, Inter manager Spalletti has now moved to end all hope of Perisic joining United by insisting the player does not want the transfer.