If this report is true, the Red Devils would add a significant piece to a team that fell short of the Premier League title last term.
Toffees chief Bill Kenwright is reportedly in discussions with United point man David Gill with the intention of reaching a deal.
If a deal is struck, it will be a massive one. Some may question if United will be overpaying in this bid, but Baines has shown his worth over the years in England.
Meanwhile, long-time United full-back Patrice Evra's performance last term was concerning, to say the least.
While fans may feel the Red Devils could spend their money elsewhere, they could have potentially found a replacement at the left-back position.
Losing Evra may sadden United fans, but once they see Baines play, it should clear any concerns.
Baines is a great defender and can deliver great crosses. Most importantly, he is mobile. Everton realise his quality, and will not give him away to Manchester United.
Expect the bidding to get ugly. However, in the long run, this will prove to be a great move for the Red Devils.