United are ready to tempt Bale away from Real Madrid, convinced the former Tottenham star feels ready to return to the Premier League this summer.
El Confidencial says United boss Jose Mourinho is driving the deal and approved a contract offer - which has now been tabled.
United hope to do business for around €120m with Real Madrid for Bale in the coming weeks.
After ensuring Madrid made history by winning their third successive Champions League crown Bale revealed he'll make a decision on his future this summer.
"I need to be playing week in, week out and that has not happened this season. I had an injury five, six weeks in but I've been fit ever since. I have to sit down with my agent in the summer and discuss it."