The Red Devils are now under the stewardship of Louis van Gaal, with the Dutchman looking to erase the memory of the dismal David Moyes era. The former Netherlands boss is now set to make moves in the transfer market, despite having already landed Southampton left back Luke Shaw and Athletic Bilbao midfielder Ander Herrera.
Spaniard Herrera, who cost the club around £30m, is expected to improve a United midfield which struggled massively last season, yet with Michael Carrick sidelined for some time and Marouane Fellaini linked with a move to Italy with Napoli, it seems van Gaal still wants to add one more central midfielder before the transfer deadline.
United's long-running pursuit of Juventus star Arturo Vidal seems to be taking priority right now, but with the Serie A club reluctant to sell the Chilean international, van Gaal must also look to other targets - and one of those could be Everton's James McCarthy, according to speculation.
The Republic of Ireland international, 23, starred for the Toffees last season, turning in a number of fine displays having arrived from Wigan in a £12m deal as the aforementioned Fellaini's replacement at Goodison Park. Those impressive performances haven't gone unnoticed, with United reportedly lining up a move - and the former Hamilton Academical midfielder was coy over the prospect of a move to Old Trafford.
"If a club like Manchester United are interested, obviously you are doing a good job. We will see what happens," said McCarthy.
Everton would no doubt command a similar figure to what they got for Fellaini - £27.5m. That's over twice the amount Roberto Martinez paid to bring McCarthy with him from Wigan, but judging by his play last season, he'd be worth that price tag.