Having been bought for £4.2 million last summer, the former Benfica man could be available for a relatively cheap price compared to other targets, according to the Express.
Both of the Spanish sides see the 28-year-old as a replacement for other Red Devils targets, Sergio Ramos and Nicolas Otamendi. talkSPORT have linked Louis van Gaal to both players, and Garay could go to whichever of the pair loses their star centre-back.
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However, if United are unable to sign either of the Liga BBVA aces, then they will turn their attention to Garay. They will have competition from Premier League rivals Arsenal if they do so, potentially meaning the Old Trafford outfit could miss out on all three targets.
The Gunners are interested in the Argentina international to strengthen the squad if Gabriel doesn’t impress in pre-season. Arsene Wenger could send the Brazilian out on loan if this happens, leaving the North Londoners short at the back.
Meanwhile, United are in need of a centre-back to shore up their shaky defence. Jonny Evans, Chris Smalling, and Phil Jones all looked error-prone at times in the last campaign, leaving the side reliant on goalkeeper David De Gea. With the 24-year-old being heavily linked to Real Madrid [MARCA], they will need to strengthen if they are going to improve on their fourth place finish from last time round.