Manchester City are also interested in Maguire and could enter a bidding war with Ole Gunnar Solskjaer for his signature.
Maguire is said to be keen to play European football sooner rather than later - something both Manchester clubs can offer him.
The 26-year-old has 20 England caps to his name and could play alongside John Stones if he moved to City.
Leicester have already started looking for possible replacements should they sell Maguire.
Former Chelsea centre-back Gary Cahill could be one option they choose to look at, according to The Sun.
Man City: Harry Maguire signing would be 'strange' says Castles
Harry Maguire looks set to leave Leicester this summer with Man Utd the frontrunners (Image: GETTY)
Ex-Arsenal striker Paul Mariner thinks Manchester United should forget about signing Maguire this summer.
“Is he worth that money? Of course he’s not,” he told ESPN FC.
“But the market’s crazy. We speak about Van Dijk when Van Dijk went to Liverpool, was he worth that?
“Well it proves that he is worth it because they won the Champions League and that’s a massive plus for them.
“But is anybody worth this type of money? We’re talking about defensive players.
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