The Red Devils are set for a massive few months of transfer activity under new boss Louis van Gaal, who is rumoured to have around £200m at his disposal to rebuild the first-team squad on the back of a woeful 2013/14 campaign under his predecessor, David Moyes.
Although a central midfielder and a commanding defender are seen as priorities, the Dutchman also wants a top class striker to partner Robin van Persie, and sees Cavani as that man.
The Uruguay international only joined PSG in a £50m deal last year, yet he has failed to settle at the Parc des Princes and has made noises suggesting that he could move on.
This has alerted United, who are considering a £56m move for Cavani, but reports also indicate that they could allow Rooney to head in the opposite direction.
The England star was linked with PSG not long ago, but has since penned a £300,000-per-week contract at Old Trafford.
Regardless of this, the Red Devils are said to be ready to involve him in an agreement in order to reduce a possible fee to be paid to the Parisians.