The Brazilian arrived at Loftus Road in the summer after seven years at Inter Milan and has impressed with a string of high-calibre performances for relegation threatened Rangers.
Its thought Harry Redknapp has been told to sell one of Cesar and Robert Green due to their high wages, something which has alerted Sir Alex Ferguson.
The United boss has reportedly identified him as a potential replacement for David De Gea, who looks set to be dumped just 18 months after a big money move from Atletico Madrid.
Despite showing signs of genuine improvement, the 22-year-old Spaniard has failed to convince Ferguson he has the credentials to be the long-term number one at Old Trafford.
However, he will face competition for 33-year-old’s signature from Arsene Wenger after the Gunners boss lost faith in current first choice Wojciech Szczesny and wants the five time Serie A winner to provide experience between the sticks.
With QPR struggling at the wrong end of the Premier League table it’s believed Cesar would jump at the chance to join a club competing in the Champions League just six-months after arriving in West London.