The Daily Mail is reporting that the Red Devils are considering a possible deal to sign the 29-year-old in what could amount to a £40m deal.
The same article states that Manchester United could face competition from Paris Saint-Germain, who are also interested in the versatile midfielder.
According to the same story, Manchester United are willing to offer a bigger transfer fee than PSG in an attempt to win the race to sign the midfielder.
The Daily Mail report goes on to add that Everton are in a strong negotiating position given that Gueye has three years left to run on his current deal.
Manchester United are bound to be linked with a host of different players in the summer transfer window as Ole Gunnar Solskjaer looks to put his stamp of authority on the 20-time English champions.
The Red Devils finished outside the top four for the fourth time in the last six seasons following a disappointing campaign for Manchester United.
Solskjaer’s side lost to FC Barcelona and Wolves in the Champions League and FA Cup quarter-finals this season.
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