Fabrizio Romano has suggested that Anderson sits atop the shortlist, though no progress has been made thus far. United have maintained interest in signing Anderson since last summer. His breakthrough campaign at Forest has been succeeded by another impressive season, with the 23-year-old tipped to feature in the England World Cup squad.
Crystal Palace's Adam Wharton and Brighton's Carlos Baleba are also understood to be amongst United's midfield options. Casemiro will depart the club at the season's end when his contract concludes, suggesting at least two midfielders could be recruited.
Nottingham Forest's standing in the Premier League indicates a transfer for Anderson is more probable in the summer. Vitor Pereira's side are currently embroiled in a relegation battle and remain outside the bottom three only on goal difference.
Demotion to the Championship would virtually ensure a departure from the City Ground. Nevertheless, the Midlands club are still expected to command a substantial fee.
Speaking on In the Mixer, brought to you by Sky Bet, Joleon Lescott outlined why he believes the former Newcastle United star could command approximately £100million. When questioned about which sides he expects to be relegated alongside Burnley and Wolves, he stated: "I think Forest. I think West Ham get out of it."
The conversation subsequently shifted to Forest star Anderson, with Lescott continuing: "He's a £100million player, isn't he? Especially after he plays at the World Cup. You're not going to sell him before, are you? You're going to sell him after the World Cup. [If Forest go down] they have to sell. But then there are more teams interested.
"They go down, more teams come in. Because if he's in the Premier League, it's, 'He's not leaving unless it's £100m.' Then there are only two or three teams."