The Senegalese has reportedly been on United's radar for a considerable period of time.
The Star claims that Mane has been on United's radar since last summer when they had a bid rejected for the Saints winger.
But it appears that the knocked back offer has done little to deter the Red Devils, as the Star reports that United are ready to offload their £25m signing in the hope that it would convince Ronald Koeman to allow the Senegalese to finally complete a switch to Old Trafford.
While the 22-year-old has endured a difficult first season with Louis van Gaal's side, and thus, may not fill Saints fans with the confidence to believe that he would be able to fill Mane's shoes, the Star claims that Koeman is a fan of his countryman and tried to bring him to St Mary's before his move to United.
Though Mane's return of seven goals and six assists in the Premier League is considerably stronger than the two goals that Depay has managed, Koeman may look at the fact that the latter is slightly younger, and how he performed during his final season at PSV Eindhoven when weighing up a deal.
Though Depay has often been overshadowed at United, his last season in the Eredivisie saw him inspire his team to the title with 22 goals and five assists.
And while his record this season arguably proves that he is yet to adjust to the English game, Koeman may feel that making him the talisman - like he was with PSV - would bring the best out of him, and allow him to prove why he is so highly-rated.