The Premier League champions were strongly linked with a move for the Argentine throughout the summer, but were unable to conclude a swoop during what was a frustrating few months of activity for David Moyes.
The Scot was only able to secure one big name signing – Marouane Fellaini who arrived on deadline day – after seeing a number of proposed deals collapsed.
A new centre-back was believed to be a priority for the ex-Everton chief, who is thought to be keen to find a long-term replacement for Rio Ferdinand.
He is said to be preparing to up his interest in Garay, who has been impressive for Benfica since joining the club from Real Madrid.
The 26-year-old is believed to be valued at around £15m-£20m, but United are confident that an agreement can be reached with the Portuguese giants.
The Red Devils have also been linked with French centre-back Eliaquim Mangala.
The 22-year-old has emerged as one of Europe’s top young talents with Porto, however he is likely to cost in excess of £30m.
Manchester United fans, is Ezequiel Garay the right man for your side?
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