Marca says United will make a £56m bid for the 26-year-old within the next 24 hours.
Louis van Gaal will offer the Real star a four-year-deal at Old Trafford.
Di Maria is keen to leave the Bernabeu this summer, and according to reports French giants PSG are also interested in signing the Argentina star.
PSG boss Laurent Blanc confirmed his interest in the winger in a press conference yesterday, but hinted that the club are pulling out of the race to sign the Madrid star because of Financial Fair Play rules.
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