Erik ten Hag has made signing a young forward one of his priorities this summer with 37-year-old Cristiano Ronaldo the only consistent source of goals for United last season.
Liverpool however are also interested in signing Nunez with Jurgen Klopp viewing him as an ideal replacement for Sadio Mane, who is now expected to join Bayern Munich.
A move to Anfield would appear to be a much more attractive position for Nunez, with Liverpool finishing last season with two trophies having narrowly missed out on the Premier League and Champions League.
United meanwhile have just finished their fifth consecutive campaign without silverware and will be playing in the Europa League again next season.
But according to ESPN, United will not be put off by interest from their arch-rivals and while Nunez is keen on Champions League football, they believe he can be convinced to move to Old Trafford.
Liverpool are also reluctant to get into a bidding war with United with Benfica’s valuation an issue for both sides. The report adds the Portuguese sides have asked for more than £110million – although any bids over £80m will be taken seriously.
With more firepower an urgent issue for ten Hag, United are also looking into a move for RB Leipzig star Christopher Nkunku, previously recommended by former interim boss Ralf Rangnick.
The 24-year-old is also on Chelsea’s radar and recently revealed he would ‘think carefully’ about any offers that are forthcoming this summer.
He told Telefoot: ‘It’s no secret there are clubs that are interested in me. Yes, it’s flattering. But it’s also flattering to have a club like Leipzig doing everything to keep me.
‘Here, we will have to think carefully and make a good decision. The World Cup is coming to life and this is a parameter to be taken into account.
‘Like I said, you just have to think it through.’
MORE : Man Utd and Liverpool have Nicolas Pepe concerns over Darwin Nunez as Benfica set out £85m demands
MORE : Liverpool open talks to beat Manchester United to Darwin Nunez transfer as Benfica set £85m asking price
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