Cody Gakpo, Alexis Mac Allister and Florian Wirtz
The club will be in the market for a new midfielder this summer, and maintain an interest in Adam Wharton, Carlos Baleba and Elliot Anderson.
But, according to the Manchester Evening News, it is Mac Allister who is being closely monitored.
The 27-year-old Argentine has endured a frustrating season, struggling to hit the heights that helped him shine last term.
Mac Allister will still have two years to run on his contract come the end of the current season, but a summer exit cannot be ruled out.
And United are ready to make a bold statement in the transfer market by signing the Liverpool star.
Transfers directly between Manchester United and Liverpool are virtually unheard of. Since Phil Chisnall moved from United to Liverpool in 1964, no player has switched directly between the two clubs.
While stars like Michael Owen and Paul Ince have represented both sides at different points in their careers, the rivalry makes a straight transfer extraordinarily rare.
Mac Allister has previously expressed a desire to play in Spain at some stage, leaving uncertainty over whether a move to Old Trafford would appeal.
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United know that signing a player of Mac Allister is likely to hinge on qualification to the Champions League.
Mac Allister joined Liverpool from Brighton in a £35million deal in 2023, months after winning the World Cup with Argentina, and was instrumental in helping the Reds clinch the Premier League title last season.