Red Devils chief David Moyes tracked the England international throughout the summer, but was unable to persuade his former club to sell.
However, it is believed that the Toffees are willing to let the left-back leave once the transfer window re-opens, with plans to sign a replacement already in place.
Chelsea’s Ryan Bertrand and Ben Davies of Swansea are on the Merseysiders’ radar, as well as a few other names from across the continent.
United are thought to be more than happy to pay Everton’s asking price, with Baines seen as the ideal replacement for Patrice Evra.
Moyes is known to be a fan of the 28-year-old, whom he helped to become one of England’s top defenders during his time at Goodison Park.
Talk of a move is further boosted as Everton are yet to offer Baines an extension to his contract that expires in 19 months’ time.
Meanwhile, United are also willing to let Wilfried Zaha leave on loan in order to gain first-team experience.
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