The 25-year-old spent two years at Chelsea before joining Benfica, but did not start a game for the Blues.
Matic has become a key player at Benfica since joining in the summer of 2011.
The Mirror reports that Matic has been watched by United scouts in his last two games.
United could make a move for Matic in January, but face competition from Italian giants Napoli.
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Summer 2016 is set to be a very exciting time for football fans, as this is when the long awaited Euro 2016 tournament kicks off.
Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.