BBC presenter Richard Askam has claimed on Twitter that Everton striker Romelu Lukaku would prefer to move to Old Trafford rather than Stamford Bridge.
The Belgium international will leave the Toffees this month.
Recent reports have claimed that Blues manager Antonio Conte has identified the striker as the most important objective for the summer.
But Jose Mourinho is also determined to make the £100million man one of his many signings ahead of next season.
At the start of last month, the 24-year-old revealed that he already knows where he will be playing his football next season.
"I don't want to stay at the same level. I want to improve and I know where I want to do that," he said.
"We are now talking to the club. I know what's happening, but I will leave the talks to my agent.
"I know what's happening, but I can't tell you anything more.
"What I would like most is to play in the Champions League and try to win the Premier League once. Or better - a few times."