Moyes has been scouring the globe looking at numerous central defensive options with current pairing Nemanja Vidic and Rio Ferdinand coming to the end of their careers.
United had scouts in Portugal to see Mauricio score against rivals Benfica last week and are now planning a summer bid for the 25 year old.
Mauricio only joined Sporting this summer after being banished from former club Palmeiras of Brazil for having a fight with his own team mate.
Benfica’s Ezequiel Garay has also been touted as a summer target for Moyes despite being overshadowed by Mauricio in their most recent battle.
Moyes is set to spend big in both January and next summer to take United back to the summit of English football after a slow start to his time at Old Trafford.