The report claims that Spurs wanted him in the summer transfer window, with Mauricio Pochettino a big fan of the 22-year-old, although Newcastle rejected any approaches made by Tottenham for his signature.
However, the forward has continued to impress this season, playing both as an out and out striker and in the attacking three players behind the football. He has scored one goal and registered one assist in six games this term, and will be hoping to better his return of seven goals from last season.
This form from the Spanish Under-21 international has seen interest in him, and the report claims that Manchester United have followed Spurs in tracking him.
It is claimed that the Red Devils are keeping tabs on the attacker, with scouts watching him on a consistent basis to track his development and weigh up a potential move to bring Perez to Old Trafford.
There are no indications that United are ready to formalise their interest in Perez into a concrete offer, but it is expected that they will continue to track him heading into the January transfer window.