L'Equipe reports that the Red Devils and the Parisians have opened formal negotiations to sign the Brazilian attacker.
In light of the escalating hostilities with club supporters, speculation surrounds Neymar's future.
Neymar, 31, missed the season's final stretch because of an ankle injury that required surgery. Prior to getting hurt, he was on fire, recording 18 goals and 17 assists in 29 games across all competitions.
However, PSG fans have continued to express their displeasure with the former Barcelona attacker.
PSG appears to be fed up with Neymar's ongoing fitness problems. His deal with the dominant Ligue 1 club expires in 2027, but they seem willing to allow his departure.
As Erik ten Hag looks to strengthen his attack in the summer, Manchester United have surfaced as potential suitors.
They appear to want to bring in a top-tier striker, but if a deal can be made, Neymar would be a shrewd choice for a right winger.