Spanish media outlet El Desmarque, as quoted by Metro, is reporting that the Red Devils have held talks with the Denmark international with view to a potential transfer swoop.
The same article states that Eriksen has given up on a potential switch to Real Madrid after “growing tired of waiting for Real Madrid” to make their move.
According to the same story, the Tottenham playmaker is looking at other potential destinations ahead of the January transfer window.
The report goes on to add that Manchester United would be prepared to offer £42m for the Tottenham midfielder.
The article adds that the Red Devils are confident Eriksen can forge a promising partnership with club-record signing Paul Pogba in the middle of the park.
Eriksen is set to become a free agent at the end of the season when his contract with Spurs comes to an end.
Manchester United are in 10th place in the Premier League table following a disappointing start to the season.
The Red Devils are well behind the top four in the race to secure a Champions League qualification spot.
The 20-time English champions have only managed to finish in the top four on two occasions since Sir Alex Ferguson’s retirement in 2013.
MORE: Man United latest news
MORE: Arsenal latest news
MORE: Chelsea latest news
MORE: Liverpool latest news