The Premier League club are currently discussing summer targets with Erik ten Hag, the man they’ve just appointed as coach. Pau’s name is on a list alongside Jurrien Timber.
Pau’s release clause is €60m but it’s thought to be negotiable.
United are keen to bounce back after a hugely disappointing season that saw them finish sixth in the Premier League and only qualify for the Europa League.
Pau, a Spanish international with 17 caps and a goal to his name, has been identified as a man who could shore up a leaky defence.
The 25-year-old has been a key part of a Villarreal side that won the Europa League in 2021 and made it to the semi-final of the Champions League this season only to lose to Liverpool.
He’s made 134 appearances for Villarreal to date.