The 31-year-old’s time in Paris looks to be coming to an end with the club looking to make a fresh start after years of failure in the Champions League.
Neymar has had a difficult relationship with PSG’s supporters over the past couple of years and that combined with injuries and age have left the club looking to sell in the summer.
And The Sun claim the Brazilian, who has four years remaining on his big money contract, will only accept a move to Old Trafford.
The Red Devils are known to be on the look out for another forward with Erik ten Hag admitting they need another goal threat besides Marcus Rashford.
With 118 goals in 173 games for PSG, Neymar can certainly provide just that.
However, the man who remains the most expensive player in the history of football would not come cheap.
Neymar has a reported weekly wage of close to £1m and would no doubt have to take a huge pay cut in order to join United.
He is reported to be at loggerheads with the PSG hierarchy after the forward missed the French champions’ title celebrations to attend the Monaco Grand Prix.
The 31-year-old has been on the treatment table ever since sustaining a season-ending ankle injury in March, but was expected to be present for PSG’s 1-1 draw with Strasbourg on Saturday night which saw them retain their Ligue 1 title.
The forward stunned the footballing world when he opted to swap Barcelona for Paris in a world-record £198million transfer, but has failed to justify the extraordinary sum.