United want to sign the England centre-forward and for Watkins the feeling is mutual.
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However, the Mirror says United are refusing to overpay for a player who will turn 30 years of age in December.
United rate Watkins at £40-45m, while Villa are insisting on £60m to sell. The Villans quoted Arsenal £80m just six months ago in January.
A swap involving Alejandro Garnacho has been raised, though the Argentina international will take some convincing to be part of the move.
Garnacho and his camp believe he deserves a Champions League club if he is to leave Old Trafford this summer.
