As rumours continue to swirl surrounding a potential exit for Paul Pogba at the end of the season, United have long been linked with a swoop for West Ham lynchpin Rice, who is also thought to be attracting interest from Chelsea.
Recent reports have speculated that United could look to include Jesse Lingard in a part-exchange deal for Rice, as West Ham are prepared to do "whatever it takes" to sign Lingard on a permanent basis.
However, Football Insider claims that Rice is not United's number one midfield target, and the Red Devils have other options that they intend to pursue in the engine room before they consider a deal for the England international.
As a result, the report adds that any move to bring Lingard to the London Stadium permanently would be a straight cash deal, although there is no option or obligation to buy included in the terms of his loan agreement.
Rice played every minute of West Ham's first 29 Premier League matches before sustaining a knee injury, and Hammers boss David Moyes has affirmed that he values the 22-year-old at more than £100m.