The 21-year-old PSV winger is one of the most in-demand prospects in European football, and his rise to prominence has coincided with links to Tottenham and Manchester United.
The duo were reportedly attempting to sign the left-sided forward following some impressive displays at last summer’s World Cup, and it appears as if they will be going back in for him in 2015, according to the Mirror.
Depay has shown that he is an excellent talent, and despite his young age he has netted 22 goals in 32 games this season, despite not being an out-and-out striker. His creative play is just as good as his goalscoring, but to be used to full effect he must be utilised in a system with wingers.
This is where a move to Spurs will aid his development, more than signing with the Red Devils.
Mauricio Pochettino has created a defined 4-2-3-1 system with the Lilywhites, utilising two out-and-out wingers to great effect. Playing with both left and right-footed wide players allows them to switch around, and Depay would easily fit in on the left-hand side - while also able to play on the right and cut in.
His goal threat would be a welcome addition to Tottenham’s attacking line - with little consistency coming from the two wide players currently - and playing in a system that requires constant running and pressure plays right into his hands.
This is the complete opposite experience that he would enjoy should a move to Old Trafford bew made.
Louis van Gaal has yet to settle on a defined formation, although his most usual choice of the diamond midfield has seen wingers pushed into a central role to little effect. There is no attacking urgency in United’s play, and there is a belief that Depay would be wasted as an offensive threat if forced to play out of position.
For the youngster, playing at United for van Gaal may be his biggest dream, giving the advantage to the Red Devils. However, if intending to develop to the best of his abilities, a move to White Hart Lane would be far better and it could see Depay continue to progress into one of the best players in the world.