United are desperate to bolster their defence after a disastrous year that saw the Red Devils finish sixth in the Premier League.
Ole Gunnar Solskjaer’s men conceded 54 league goals – their worst tally since 1978/79 – and they will now be playing in the Europa League for the second time in three years.
Executive vice-chairman Ed Woodward has been desperate to bankroll the Norwegian after telling him that he will seek to buy the players the 46-year-old has asked for.
The former Molde manager has overthrown the transfer policy at the club and instead told United chiefs to snap up young, hungry, British talent.
Daniel James and Aaron Wan-Bissaka have been signed, fulfilling that philosophy, and Maguire has emerged as the next on the list.
But Leicester are not willing to let their star man go on the cheap and have slapped a whopping £90m price-tag on him.
That would smash the world-record set by a centre-back – currently standing at £75m after Liverpool splashed out on Virgil van Dijk.
The Foxes are under no pressure to sell despite Maguire telling the club he wants to leave for Old Trafford.
*** United staff convivned Maguire can take ONE man’s game to next level. Read more here. ***
There is still hope in Manchester that a deal can be pulled off without paying the full £90m.
But if they falter, the Daily Mail report that there is an alternative target in Napoli star Kalidou Koulibaly.
The Senegal international has long been on the club’s radar, even when Jose Mourinho was in charge.
The 28-year-old has grown into one of the best defenders in Serie A after five years in Naples.