The Red Devils were reportedly turned down by the youngster in 2011 when he agreed to a €10m switch from Lens to Madrid, under the advice of Zinedine Zidane.
However, the English are reported in their own country this week as prepared to come back in this summer and with three times the amount to prise the 19-year-old away from the Spanish.
Varane has risen to prominence this season, displacing Pepe in Los Blancos’ first XI since January and seeming unperturbed in Clasico and Champions League tests put to him.
The Daily Star say that United’s interest in a potential bid this summer is genuine and backed by several scouting reports on the Frenchman.
Varane, who is reportedly close to signing with agent Jorge Mendes, is understood to carry a buyout clause of €30m in his current contract that runs to June 2017.
Madrid are seen as looking to lengthen that deal and boost the clause by opening renewal talks shortly.
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