United were interested in a deal to sign Simons last summer, before the Dutchman rejoined Leipzig on a second successive loan deal from Paris Saint-Germain. Simons made the move to the German club permanent in January, though a summer sale has not been ruled out.
Leipzig are aware of interest from top clubs in the 21-year-old and are open to making an instant profit on the player. He is valued at around 80 million euros (£67m) at the Red Bull Arena, according to Sky Germany.
The strength of Manchester United's interest will likely hinge on the funds recouped from sales this summer.
Christian Eriksen and Victor Lindelof are expected to leave as free agents to free room in the wage bill, while offers will be listened to for Casemiro, Kobbie Mainoo and the currently out-on-loan Marcus Rashford and Antony.
Simons comfortability in a number of attacking roles adds to his appeal. The Netherlands international would occupy one of the advanced midfield positions in Ruben Amorim's 3-4-2-1 system.
Simons was named in the Bundesliga Team of the Season in 2023/24 and has enjoyed another impressive individual campaign, despite injury and Leipzig's mixed form. He has scored seven goals and provided five assists in 18 league starts.
The midfielder is currently with the Netherlands squad ahead of their UEFA Nations League quarter-final with Spain this evening.
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