It is understood Wolfsburg will listen to offers if in the region of £50m and the 24-year-old has already refused to rule out a return to England after a disastrous spell at Chelsea.
And De Bruyne could be joined in a new-look line-up at Old Trafford by Barcelona ace Pedro.
A deal is understood to have edged even closer, with Louis van Gaal prepared to meet the £22m buy-out clause in his contract.
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