It was previously reported that Memphis Depay has asked for his contract with Barca to be terminated this winter.
The likes of Juventus and Roma are showing interest in signing the striker, but it is Manchester United who made an offer first, as per Spanish journalist Adrian Sanchez.
Erik ten Hag is reportedly on the lookout for attacking reinforcements as United struggle with scoring in recent games.
Barcelona could be open to cooperate with the Premier League side or any other suitor if they get a financial advantage. They may also consider parting with Depay on a permanent basis rather than on loan.
The Dutchman has featured only twice in La Liga this term, scoring one goal. He has since suffered a thigh injury, which has kept him out of action since the start of October.
The player is expected to recover in time to feature for the Netherlands at the World Cup in Qatar.