Eriksen has only a few months left on his contract at Spurs and he is almost certain to leave the club despite the arrival of Jose Mourinho.
The 27-year-old has reportedly told club bosses he has no intention of extending his stay in north London.
Real Madrid showed interest in signing Eriksen during the summer, and therefore United could face serious competition if Los Blancos decide to renew their interest.
The report now claims that United are considering offering Matic in a part-exchange deal for Eriksen.
Bad move for Spurs
Matic, who is on £120k-per-week wages at United, is a highly experienced midfielder but Spurs should look to bring in young players instead.
Furthermore, Spurs should look to sell Eriksen abroad rather than to a rival club. And in case, it doesn’t materialise, they should at least look to offload him directly and make the most out of the deal.