Jose Mourinho has previously attempted to sign his former player, but Chelsea knocked back his advances last summer.
Now, though, the Red Devils could tempt the Londoners into selling the Brazilian by offering Martial in return, in a deal worth around £80 million.
The Mirror says United would accept Willian and £40m from the Blues in a deal that could suit all parties: Mourinho finally lands one of his trusted soldiers to bring a reliable wide threat, while Chelsea would receive an elite talent in their rebuilding phase, likely under a new manager.
Written by Jack Rathborn, ESPN