The Scot is desperate to lure fresh faces to Old Trafford after a disappointing summer transfer window, in which Marouane Fellaini was his only major purchase.
Former Red Devils chief Sir Alex Ferguson was keeping tabs on Maguire, and now the ex-Everton manager is set to continue the work of his predecessor.
The 20-year-old centre-back has become a key man for the Blades since his debut three years ago, and is widely thought of as one of the top players in the third tier of English football.
Moyes is said to be planning long-term at Old Trafford, and is concerned about ageing defensive duo Nemanja Vidic and Rio Ferdinand.
He sees the 6ft. 4” youngster as the ideal man to put pressure on the experienced pair in the short-term, while preparing for a future starting berth.
Phil Jones and Chris Smalling are already present at the club, but Moyes is keen to add greater depth.
A January move could be a possibility, with Maguire likely to be keen to move to the Premier League champions.
Manchester United fans, is David Moyes showing a lack of ambition in the transfer market?
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