The Red Devils have held talks with the striker over a potential transfer and the Uruguayan is one of their top targets.
It was claimed on Wednesday that Liverpool are strong contenders to sign the forward as well and are considering making a club-record bid to take Nunez to Anfield.
The arrival of Liverpool strongly into the saga has not put off Manchester United who are still keen on the forward.
Manchester United are not fearful of locking horns with Liverpool in order to gain the services of Nunez.
The striker is believed to be keen on playing in the Champions League, which gives Liverpool the advantage in the race.
But Manchester United are convinced that they have a chance of taking Nunez to Old Trafford even without the glitz and glamour of Europe’s premier club competition.
However, Benfica’s €100m valuation of the player remains a problem for both clubs.
Manchester United have prioritised improving their attack and midfield before considering defensive reinforcements this summer.
