With Radamel Falcao set to return to Monaco after a disappointing loan season and Robin van Persie’s linked with a move away from Old Trafford, the Red Devils are in need of striking enforcements this summer.
And Sun claims that United boss Louis Van Gaal has made the 22-year-old Belgium international his top target.
United were previously linked with Napoli’s Gonzalo Higuain and Paris Saint-Germain’s Edinson Cavani but are apparently no longer tracking them due to their hefty price tags.
Tottenham Hotspur’s Harry Kane and Atletico Madrid’s Mario Mandzukic were also on their wish-list, but both of them are not intending to leave their respective clubs this summer.
And Van Gaal sees Lukaku as a quick and viable option.
He had joined Everton from Chelsea for a record club fee of £28-million last summer after enjoying an impressive loan season at the same club.
He also enjoyed an inspiring full debut season at Goodison Park and scored 36 goals in all competitions.
Lukaku has earned 34 caps for Belgium since his senior international debut in 2010, scoring eight goals. He was also part of country’s 2014 FIFA World Cup squad.