Kevin Strootman is closing in on an £18m move to the Premier League, according to sources in Italy.
AC Milan want Strootman as well but reports in Italy suggest a Premier League side has now come forward.
PSV remain adamant the 22-year-old, who is eligible for the Champions League, is not for sale in January.
Privately, though, it is believed they are willing to cash in as long as the price is right - and £18m could be enough to do a deal.
United appear to be the frontrunners for his signature - Sir Alex Ferguson has lacked a dominant presence in midfield for many years now and Strootman recently spoke of his pride at being linked with the Red Devils.