The Uruguayan international was on David Moyes’ radar last month, but the Ligue 1 champions’ reluctance to sell a player they bought last year scuppered any potential deal.
But, United have remained keen and are ready to test PSG’s resolve with a big offer at the end of the season.
Cavani is believed to be unsettled in Paris despite only joining them relatively recently, after growing frustrated at his role within their first-team.
The 26-year-old often plays second fiddle to Zlatan Ibrahmovic, with the enigmatic Swede the French club’s talismanic force.
Having cost PSG £50m, it’s unlikely that the South American will come cheap, and United are likely to have to match the figure the Parisians paid for their hit-man.
Despite breaking the Premier League champions’ transfer record to land Juan Mata for £37.1m, Moyes is thought to have vast funds at his disposal to re-build once the next transfer window is open.
As well as Cavani, the Scot is keen on Toni Kroos, Marco Reus and Eliaquim Mangala.