The Premier League side are desperate to re-sign the French midfielder.
The People suggests that new United boss Jose Mourinho is happy to let Mata move to Juventus Stadium as part of the world-record deal that would see the 23-year-old return to Old Trafford four years after he left the club.
The suggestion that Mata could be used as a makeweight in the deal arguably confirms that Mourinho has seen little to convince him that the concerns that led to him selling the playmaker to United when he was in charge at Chelsea can be put behind them.
However, the People adds that while the Old Lady are interested in the Spaniard, they are only willing to consider doing a deal for Pogba if it only involves cash.
Jose Mourinho with Juan Mata during their time together at Chelsea
Although the Frenchman would be an excellent addition to the squad that Mourinho is assembling ahead of his first season in charge of United, and the writing appears to be on the wall for Mata's career with the club, the 28-year-old's departure would arguably leave the squad worse off.
He has the ability to make things happen so would certainly have a role to play for most top sides across Europe. But if Mourinho is adamant that he offers little to United, then it makes sense to try and use him in the hope it helps them land a player he actually wants.