Gaitan has impressed United in recent seasons and the Red Devils were set to tempt the Argentina international to England in the summer to replace the departing Nani.
Spurs were also keen on the £15million rated winger with Gareth Bale taking up a more central position in recent months, but it seems the Premier League pair have missed their chance.
Inter Milan are set to offer Benfica £12million plus winger Ricky Alvarez for Gaitan and talks are set to continue this week.
Mega rich Russian outfit Anzhi Makhachkala are also reported to be interested in the winger and have the funds to be able to outbid the three other sides in the running for his signature.
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