Maguire currently earns £189,000-a-week, with his contract running until the summer of 2025.
Given how highly is regarded at Old Trafford, United are prepared to offer Maguire wages of £300,000-a-week.
United are eager to tie Maguire down to a new five-year deal and have approached the defender as they look to start early negotiations.
The centre-back has made 114 appearances for United since he joined for £80million from Leicester in 2019, a move that made him the world's most expensive defender.
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