The left-back spent last term away from Tottenham on loan back in Spain at Atletico Madrid, but injury restricted his game time opportunities.
He is well down the pecking order at Tottenham and is widely tipped to move on from the side over the course of the next week.
Manchester United are looking for a left-back and now they are considering Reguilon as an option.
It is unclear if the Red Devils will make an approach for the Spaniard, but he is on their radar.
Reguilon is also of interest to Fulham, though they are prioritising a swoop for Leicester City’s Timothy Castagne.
The Tottenham man has significant Premier League experience with 52 outings in the top flight for Spurs.
He has a contract at Tottenham which is due to run through until the summer of 2025.
