The Red Devils are said to be tempted in bidding £4 million for the Leeds youngster.
The left-back has reportedly been on the radar of Manchester United for some time and after this season they were going to consider a move for the player.
However the goalposts were changed yesterday evening. Luke Shaw, who has been in terrific form this season, broke his leg yesterday in the Champions League clash with PSV Eindhoven and is set for at least six months out of action.
With that in mind Manchester United are instead considering a £4 million bid for Taylor in the winter window.
The England youth international has been in great form for Leeds over the past 18 months. However, Leeds have made it clear they are currently under no pressure to sell their best young talents such as Taylor, Lewis Cook, Alex Mowatt and Sam Bryam.
On top of that there is the Manchester United rivalry. Taylor would be risking the wrath of his current fans with this move. That being said, Taylor would not be the problem. If he gets the chance to join up with United – with potential first-team football also on the table – Taylor is definitely going to take the leap.