United have earmarked Varane as their ideal defensive target to complement Harry Maguire and have a long-standing interest in the Frenchman since they attempted to sign Varane from Lens in 2011.
Varane is a boyhood United fan whose hero was Rio Ferdinand and earlier this year he rejected an enticing contract offer from Madrid that included the club captaincy. Varane felt there was still a disparity between his salary offer and what his best-paid teammates earn.
The United executive vice-chairman Ed Woodward was
prepared to sanction a £100million move for Varane following the 2018 World Cup but the France international's value was well in excess of that figure at the time.