Barcelona star Neymar is prepared to consider a move to England this summer.
United are willing to meet the winger's £173m release clause at the Nou Camp.
United boss Jose Mourinho has been in touch with the 25-year-old to try and tempt him into a Premier League switch.
Chelsea are also said to be interested in the attacker, with Blues owner Roman Abramovich a huge fan.
The Sunday Times says Neymar is considering United and Chelsea's approaches.
The attacker has told friends about the club's interest in pushing him towards a Premier League move.
He also wants to shift ahead of Cristiano Ronaldo and Lionel Messi as the highest-paid footballer in Europe.
Neymar wants £21.2m (€25m) after tax from whatever club he commits his future to.