After coming under fire from some sections of the United faithful for an apparent lack of transfer strategy - in a summer window which saw Marouane Fellaini as the only high-profile arrival at Old Trafford - a link to Maguire is unlikely to appease the restless fans.
But Sir Alex Ferguson was a regular visitor to Bramall Lane last season, taking in a number of the Blades' matches as he cast his eye over the 20-year-old stopper during their promotion near-miss in League One.
Maguire, who recently broke into the England under-21 set-up, is a powerful and commanding centre-back who is surprisingly comfortable on the ball given his dominant stature and imposing presence on the park.
Rated at just £4 million, Maguire would represent great value for money with Manchester United having previously paid £16.5 million for Phil Jones and £8 million for Chris Smalling - two players who also learned their trade in the lower echelons of the football pyramid.
While Maguire won't be on the January transfer wish-list of many, if any United fans, reports suggest Moyes is considering following up his predecessors interest in the Sheffield-born defender, with Maguire considered to be a long-term successor to Rio Ferdinand and Nemanja Vidic.
Manchester United fans are craving high-profile signings but on this evidence, it doesn't look as though Moyes has heed their advice…