The only stumbling block could be if United fail to qualify for the Champions League this season - and with the club sitting in seventh place, it looks unlikely unless they can win the competition this season.
They face Bayern Munich in the last eight, with the first-leg at Old Trafford set to take place next week.
French newspaper Le 10 Sport has reported that Cavani remains unhappy in Paris, despite an impressive goals return since his move from Napoli in the summer of 2013.
With Zlatan Ibrahimovic the undisputed number one striker at the Parc des Princes, PSG boss Laurent Blanc has often used Cavani on the right flank of an attacking trio.
He wants to play through the middle, and is reportedly ready to leave the defending Ligue 1 champions after just one season to make it happen.
Even with the future of Robin van Persie uncertain, striker is not an area of desperate need for David Moyes. Central midfield and full-back are the two positions that urgently require reinforcements, and Moyes is expected to get up to £200m to spend this summer.
But the signing of a player like Cavani could have a transformative effect on United considering the current atmosphere around the club is one of despondency.
At €64m, the Uruguayan international would not come cheap, but United would be signing one of the world's best strikers, and making a statement of commitment to Moyes, as well as increasing the pressure on him to put the Old Trafford club right back in the Premier League title picture next season.
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