The Premier League duo both had scouts in attendance for the French club’s recent clash with Rennes with the Algerian their main source of focus.
Although he was on the losing side Ghoulam was relatively impressive, and has been for some time in Ligue 1.
United are believed to have been watching the 22-year-old closely of late as they step up their plans to replace Patrice Evra – who is set to move to either Monaco of Paris Saint-Germain once his contract expires in just over six months’ time.
Ghoulam is seen as a good alternative, which has promoted David Moyes to ask for him to be assessed in depth in the build up to January.
But the Premier League champions may face competition from Everton.
The Toffees are also plotting for the potential loss of their first choice left-back Leighton Baines, who may switch to United.
Roberto Martinez is believed to be keen to line up a replacement, with the rampaging defender one of his targets.