Ndidi a top target for the January transfer window, according to Fichajes.
The Red Devils who failed to sign a new midfielder this past summer but brought in Raphael Varane, Jason Sancho and Cristiano Ronaldo, are set to make a bid for the Nigerian.
Midfielders Scott McTominay, Fred, Nemanja Matic have all failed to impress for Ole Solkjaer this season. Meanwhile, Paul Pogba is free to talk to clubs from January 2022.
Ndidi is seen as a risk free signing that will hit the ground running immediately to improve the midfield, while the club set eyes on their long-term target, Declan Rice in the summer.
Ndidi has made nine starts in all competitions for Leicester in the current campaign and has cemented his place as one of the best performing defensive midfielders in the last three seasons.