The Premier League side, who lifted the UEFA Europa League and the EFL Cup last term, but finished sixth in the top-flight standings, have made a £35m offer for the Chelsea midfielder.
However, Matic, who only returned to Stamford Bridge in January 2014 for a reported £21m following his move back from Benfica, is valued at £50m by The Blues.
Red Devils boss Jose Mourinho is keen on a reunion with the Serbian defensive midfielder, who has netted seven strikes in over 150 games for Chelsea overall, but the ‘Special One’ has been told to increase his offer by another £15m.
Despite Serie A giants Juventus also being interested in Matic’s services, it is thought the player has expressed a desire to seal a move to Old Trafford this summer transfer window.
The Serbian would becomes United’s third summer signing, following the arrivals of striker Romelu Lukaku (Everton) and defender Victor Lindelof (Benfica).
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