Speculation over the future of the Chelsea midfielder has been raging throughout the summer with both United and Barcelona keen to do a deal and now Brazil are out of the World Cup, it is expected to come to a head.
Barca are already thought to have failed with one bid of £50million with Chelsea said to be holding out for £60million, so United will have to match it to have any chance of doing a deal.
United boss Jose Mourinho sees Willian as the perfect replacement for Anthony Martial and will have the cash to fund a deal should the Frenchman leave Old Trafford this summer.
The future of Willian has also taken another twist following reports that Chelsea are lining up Lyon star Tanguy Ndombele, who is also wanted by Tottenham, as a replacement.
Lyon value him at over £40million so Chelsea would have more than enough cash to cover the deal by selling Willian.