The Red Devils have been heavily linked with the 22-year-old for some time and even had a bid of around £37.6m rebuffed in January.
It’s understood that Lazio want the £39m paid up front, in full, and reports claim that United are now monitoring the player ahead of the looming off-season transfer window.
Old Trafford scouts watched him an action over the weekend just gone as he starred for the Rome giants in their 2-0 win over Frosinone.
Anderson’s goal threat and creativity in the final third may be of benefit to United, who are currently the lowest scorers in the Premier League’s top eight, with a meagre return of 33 in 26 games.
The Lazio winger is highly rated in Serie A and made his Brazil debut last year.