The 27-year-old, who is on £75k-per-week wages at Spurs, has only a few months left on his contract. He has refused to sign a new deal, and it is highly likely that the north London club will offload him.
Eriksen will leave for free in the summer, and therefore Spurs would be looking to sell him in January. Ideally, they would love to sell him to any foreign club, but Daniel Levy could agree a deal with United if the offer is right.
The report claims that Erikson has grown tired of waiting for offers from Real Madrid and has instead begun talks with United.
The Red Devils are looking to bolster their midfield in January, and Eriksen would be a superb addition for them. The Danish midfielder is a world-class player and has loads of experience, and could fit in nicely at Old Trafford.