United boss Sir Alex Ferguson's No2 has been targeted by Benfica after they sacked Jose Antonio Camacho. Benfica president Luis Filipe Vieira believes he can lure Queiroz back to his native Portugal for another crack at being a manager of a top European club.
A source at Benfica told the Mirror: "We need a coach with experience and knowledge of Portuguese football and Queiroz is the best candidate."
Benfica will now try and set up a meeting with Queiroz and will approach his advisers and United to get official permission.
Queiroz insists that he has not had any contact with Benfica and said: "I won't ever say never, but there has been no discussions or talks.