The Sun claimed on Friday evening that United executive vice-chairman Ed Woodward has made an audacious bid for Neymar.
Woodward made the move during his trips to Barcelona for talks over Pedro, but Barcelona have so far rejected every attempt by United to sign Neymar.
A Barcelona source told SunSport: “United are one of the biggest clubs in the world so it is right they should be chasing a player who has the potential to be the best player on the planet.”
Neymar has a buyout clause set at £137.8million and it is not likely that Barcelona would be settle for anything less than that.
United are looking to make a marquee signing after losing out to Chelsea for Spanish international Pedro and have also been linked with the likes of Thomas Muller and Gareth Bale.