The Times claim United have been told that the Portugal international will command a fee of £25 million for a move to Old Trafford.
Moutinho, a creative midfielder, played in each of Portugal's matches at Euro 2012 as they reached the semi-final stage, where he missed a penalty in the shootout defeat to Spain.
He made 28 league appearances last season for Porto, who he joined for £8 million from Sporting Lisbon two years ago, scoring three goals and contributing six assists.
Should Moutinho move to Old Trafford he would become the third Sporting academy graduate to do so, following in the footsteps of Cristiano Ronaldo and Nani.
Sir Alex Ferguson has already reinforced the Red Devils' midfield ranks once this summer, bringing in Shinji Kagawa from Borussia Dortmund for a fee of £17.6 million.
They are thought to hold an interest in Tottenham midfielder Luka Modric, who could leave White Hart Lane in the coming weeks, but are believed to have baulked at the fee they would have to stump up for the Croatia international.
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