The Red Devils are expected to bring a new centre-back to the club during this summer's transfer window, and Varane has been linked with a move to Old Trafford over the last few weeks.
The 28-year-old remains a key player for Los Blancos but his contract is due to expire next June, and Zinedine Zidane's side are thought to be open to the idea of him being sold in the upcoming market.
The France international has made 40 appearances for Los Blancos in all competitions this season but has missed his side's last two matches through injury.
The World Cup winner, who has also been linked with Chelsea and Paris Saint-Germain, has won three La Liga titles and four Champions League crowns during his time in the Spanish capital. body check tags ::