The Daily Mail says United are eyeing the Scouser as they seek a new midfield addition in January.
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Garner came through the youth system at United before leaving for Everton.
About to enter the final six months of his current deal, Garner is viewed as a bargain option by United to ease the strain on manager Ruben Amorim's squad.
Along with United, Newcastle are also showing serious interest in Garner, 24, as the winter market is about to swing open.
Garner made his debut for United as a 17 year-old before being sold to Everton for £9m in 2022.