The 25-year-old has scored 78 goals and registered 50 assists in 258 appearances for the 20-time English champions since arriving from Monaco in 2015.
Martial struggled to make his mark during the 2020-21 campaign, though, scoring just seven goals in 36 outings, and he missed the end of the season with a knee injury.
The report claims that Tottenham would be interested in matching Man United's £50m asking price, although the France international's £250,000-a-week wages would be an issue for the North London club.
Martial, who is currently training at his club's Carrington base as he builds his fitness ahead of the new season, still has three years left to run on his contract with Ole Gunnar Solskjaer's side. body check tags ::