The Premier League giants have been chasing the 16-year-old for some time and could take advantage of his reluctance to sign a long-term deal with the club.
Tah is considered to be one of the finest emerging talents in Germany, with his imposing physical presence and technical ability gaining much praise from followers of the German game.
Bayern Munich are thought to be keen to secure his signature, but United are reportedly willing to make him a lucrative offer to convince him to move to England.
Being a youth player, compensation would be due if the Red Devils are to push through a deal and it’s said that the AOL Arena-based club would demand in excess of £300,000.
They would likely achieve this figure, with Tah having two years to run on his current contract.
The teenager has represented Germany at multiple youth levels and currently performs for the U-17 team, although it is expected that he will advance quickly through to the senior squad in the not too distant future.
However, he has duel nationality and could choose to represent the Ivory Coast at a later date.