The Red Devils were heavily linked with the Uruguayan star last month after it emerged that he’s grown unsettled at the Parc des Princes, despite having only moved to Ligue 1 last year.
Cavani has been forced to pay second fiddle to Zlatan Ibrahimovic for much of the season, with the enigmatic Swede having been in sensational form.
As a result of his frustrations, the ex-Napoli ace is said to be ready to move, and is understood to have asked his representatives to line up a deal.
United are extremely interested, with the preparations for a big money raid being put into action behind the scenes.
Cavani is likely to cost around £50m – the fee PSG paid for his signature last summer – but David Moyes can stretch to such a sum given the he may have in excess of £100m at his disposal to rebuild his squad in six months’ time.
They may however face competition from Chelsea, who are believed to have made the forward one of their top targets.
United can offer him the salary he desires and regular first-team action, but their ability to qualify for the Champions League could be a deciding factor.