The Daily Mirror suggests that Gunners boss Arsene Wenger is prepared to part with £12million in order to land the central defender, 25, this summer.
United manager Louis van Gaal is searching for defensive reinforcements in the way of Mats Hummels, Stefan De Vrij and Raphael Varane and if he is successful in landing one of those targets, could be forced to offload Smalling.
The England international has emerged on the radar of Arsenal previously and it appears as though the north Londoners are once again showing significant interest.
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