The Spaniard has been a long-term target of the La Liga side, as they were denied his signature by a fax machine in 2015 in the closing minutes of the summer transfer window.
Spanish outlet Don Balon claims both clubs have agreed a deal in excess of £66m for De Gea ahead of the summer.
However, Jose Mourinho would be willing to take James Rodriguez in a swap deal at Old Trafford, as it’s yet to be decided if he’ll form part of the transfer.
Rodriguez has endured a reduced role under Zinedine Zidane and the 25-year-old will want to get his footballing career back onto the right path.
De Gea has been incredible at Man United, winning the Player of the Year award three years in a row, saving the side many vital points, and in an ideal situation he’d still be at Old Trafford for the rest of his career, but it’s not always so simple.
If he’s not happy then he can’t be forced to stay, which means Mourinho will try and get the best possible deal available for the world’s best goalkeeper and someone to fill his shoes in between the stick.