Former United boss Jose Mourinho was desperately pursuing the England international last summer but the Foxes refused to cash in and he remained at the King Power Stadium.
However it has now been suggested that current United boss Ole Gunnar Solskjaer also wants to get him on board and the Reds will make another attempt to sign him.
Leicester will again fight to keep hold, but reports claim an offer in the region of £90million would be too much for them to turn down and United would land their man.
Such a fee would represent a world-record fee for a defender and it remains to be seen if the powers that be would be willing to go that high to strike a deal.
United are set to hand Solskjaer a £200million budget to strengthen his squad this summer and he would have to spend almost half of it to land Maguire.