The Saints defender has emerged as one of the finest defensive talents over the course of the past year.
Despite being just 18-years-of age, Shaw is already a first-team regular under Mauricio Pochettino.
His rampaging performances have alerted United chief David Moyes, who is keen to tie up a deal this winter.
The Scot has all but given up on his pursuit of Everton’s Leighton Baines, and is looking at alternatives.
He sees Shaw as the perfect long-term replacement for veteran defender Patrice Evra.
Southampton are desperate to keep the latest player to emerge from their much-praised academy, and will demand a huge fee for his services.
United are believed to be ready to offer around £25m, but they won’t be short of competition.
Chelsea and Tottenham are also interested in Shaw, and are likely to rival any offers this winter.
The Red Devils may reignite their interest in Real Madrid’s Fabio Coentrao.
Moyes attempted to seal a deadline day loan deal for the left sided defender, but was unable to push through the move in time.
Could Luke Shaw develop into a world class talent at Manchester United?
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