Manchester United have been speaking with Napoli defender Kim Min-jae since before Christmas.
United are aiming to prise the South Korea international away from Napoli this summer.
And they could act in the first fortnight of June when Kim's contract carries a temporary 50m buyout clause.
TMW says United have been chasing a deal for Kim since immediately after the World Cup.
Contact has been maintained with Kim's camp since before Christmas as United firm up their interest.