Jose Mourinho was desperate for a centre-half over the summer failed to land any of his defensive targets.
Now Marca claim the Red Devils have table a “dizzying offer” for Atletico’s Frenchman, who has a £70m release clause.
And it is also claimed they told Lucas they are willing to double his wages to move to Old Trafford.
Neighbours Manchester City and Champions League holders Real Madrid are both also keen.
The 22-year-old can play either central or left of the defence and is believed to be open to leaving the La Liga outfit.
Lucas broke into Atletico’s first-team back in 2014 and has become one of Diego Someone’s most trusted lieutenants.
And he seemed happy to stay in the summer when quizzed over his future, revealing he had rejected Real’s advances.
Lucas said: “I didn’t listen to it much. I was 100 percent committed to my club and also had just renewed my contract.
“My agent told me and as soon as he said Madrid were interested I said I couldn’t do it.
“Atletico are my city, my club, they have given me everything. I am an honest person and I couldn’t go to Madrid.”
But Mourinho is believed to be confident of prising the ace away from the Spanish capital and bringing him to England.
And with his leaky defence conceding 14 goals so far this season, he has already told club chiefs Lucas is his main January target.
The United manager was spotted in Serbia last night watching Lazio midfielder Sergej Milinkovic-Savic bag an assist in the victory over Montenegro last night.
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