PSV are resigned to losing Depay, who has scored 22 times in all competitions this season, at the end of the campaign.
However, Liverpool have followed Depay’s progress closely this term and will push hard to try and sign him when the transfer window opens.
Tottenham Hotspur were also interested but they have given up in their pursuit of the player as they believe he wants to move to a bigger club.
There are a number of factors that make United the standout destination when Depay sits down and decides his future.
Firstly, Depay is familiar with van Gaal as they worked together with the Dutch national team at the 2014 World Cup. Money would also not be a problem for United given the club’s new kit deal with Adidas. Finally, and most importantly, United will more than likely be able to offer Depay Champions League football next season.