The Sunday People reports that United are on the verge of a bid for the 17-year-old, who has been compared to Lionel Messi.
The youngster has been hailed as one of the hottest teenagers in Europe and has also been linked with Spanish giants Real Madrid.
United boss David Moyes reportedly sent his aide Jimmy Lumsden to watch Gauld make his Scotland Under-21 debut against Georgia last week.
Reports claim Dundee United are prepared to sell Gauld for around £5million.
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The start of the 2017-18 Premier League season is just around the corner and is shaping up to be one of the most competitive yet.
As always it is the so called “big clubs” that have splashed the most cash in the transfer window so far this summer. Manchester United or City? Arsenal or Tottenham? Who are the winners and losers of the transfer window so far?