Forwards and defenders are the priority at Old Trafford this summer, with United also thought to be considering a deal to re-sign academy graduate and now England centre-back Michael Keane following his impressive season in the Premier League with Burnley.
Benfica president Luis Filipe Vieira is said to have travelled to Manchester this week in order to speed up negotiations regarding the potential departures of Lindelof and teammate Nelson Semedo.
It is unclear what will happen in the next few days especially since the 22-year-old has rubbished the rumours insisting that he is happy with Benfica.More news: Champions League Final: What time, TV, channel is Juventus vs. Real Madrid?
More news: Iconic "Bond" actor Sir Roger Moore dead at 89
More news: ISIS has failed to establish hold in India: Rajnath Singh
Lindelof says he is focused on Benfica. I'm still young and I'm developing all the time. Record claim the Sweden global is set to sign a long-term contract after his current club Benfica agreed a transfer fee with the Red Devils. "My answer will always be that my focus is on Benfica".
Lindelof has just enjoyed his first season as a regular under manager Rui Vitoria, making 46 appearances in total, and he may feel as if more time with the Portuguese giants is necessary before making the eventual step up.