The Dutch international has been heavily linked with a move away from Barcelona during the winter transfer market after playing a reduced role at the Camp Nou in 2022/23.
Depay hinted at his preference to leave the club during the 2022 World Cup with La Blaugrana looking to reduce their wage bill in 2023.
The 28-year-old is out of contract at Barcelona at the end of the season with no chance of a renewal for the former Lyon star.
According to reports from Diario Sport, Depay wants a second chance at Old Trafford, as Erik ten Hag looks to bolster his attacking options.
However, Barcelona are pushing for a transfer fee, despite Depay’s contract situation, and United are only interested in a free transfer.
United could make a loan offer, if Barcelona stand firm, with Depay joining until the end of the campaign.