Crystal Palace starlet Wilfried Zaha.
The 20-year-old has been earning rave reviews for his performances with the Eagles this term as they look to gain promotion from the Championship.
This has led to speculation that a number of Premier League clubs are chasing the winger, with the likes of Arsenal and Tottenham thought to be highly interested.
However, United have been dubbed the favourites for his signature, with reports emerging that they are preparing a £12m offer for his services.
Gill confessed that the Red Devils are tracking Zaha, but insisted that a deal is some way from being completed:
“He is one of the players that we are looking at.” He told Sky Sports when asked of his interest in the player.
“That is all I will say at the moment. I’ve been in football long enough to say that is not done until it’s done.
“He’s one of the players we are looking at, but it is far from done.”
United are believed to be willing to offer an initial £8m, plus a series of add-ons to conclude a January deal.
As part of the move Zaha would be loaned back to the Selhurst Park club for the remainder of the season and could be joined by a number of fringe players from Sir Alex Ferguson’s squad.