Manchester City are planning to tempt Tottenham Hotspur into selling Gareth Bale by offering James Milner and £30 million, according to the Star.
The Welsh winger has attracted plenty of attention since his startling displays in the Champions League.
And such has been his impact this season that Bale, 21, will be bid for by City and United this summer.
United's interest comes four years after the 18-time league champions originally bid for the winger, but the Wales international chose instead to move to Spurs and has since flourished in north London.
City are looking to edge ever closer to a genuine title push, and Roberto Mancini feels that Bale will provide the final cog in his side.
The deal would involve City swapping Milner for Bale, one that would not only interest Spurs, who are looking to develop their squad, but also Milner, who has been frozen out at Eastlands.
Meanwhile, United are looking to expand their options in the wide positions, and after already being linked with Ashley Young, could target Bale again.