The Premier League giants are closing in on appointing Erik ten Hag as their new permanent manager at the end of the season.
But the club are also working on deals to bring in new signings in the summer and signing a defensive midfielder is a priority in the forthcoming window.
Declan Rice is believed to be their top target but his asking price means Manchester United are also working on other options and Phillips is seen as a potential player they could sign.
And it has been claimed that Manchester United are working on a deal to take him to Old Trafford in the summer.
The 26-year-old is seen as a talented and hungry player who could be keen on a progressive move in his career.
While the new manager will have a veto on transfers, Manchester United are advancing a deal to sign the Leeds midfielder at the end of the season.
Phillips is a big target for Aston Villa and West Ham as well but Manchester United are confident of seeing off competition for his signature.
However, Leeds would be loath to see an academy product join their rivals Manchester United.
The midfielder is also expected to be mindful of his standing within the Leeds fanbase and how it could be permanently damaged if he agrees to make the journey to Old Trafford.
