Portuguese paper A Bola say Jose Mourinho is ready to offer £38m for the Sweden star this summer.
United were heavily linked with the centre back in January but a move failed to materialise.
The Red Devils opted against making the move given the good form of Chris Smalling and Phil Jones.
However, both are now sidelined through injury again and Mourinho is looking for defensive reinforcements.
Mourinho is also sweating on the long-term fitness of the rejuvinated Marcos Rojo who has suffered a knee injury.
He won’t have it all his way though as the Portuguese side are looking for £50m.
Benfica are in a strong position after convincing Lindelof to pen fresh terms.
He recently agreed a new contract keeping him at the club until 2021.
