The 29-year-old has emerged as a potential option for United, who are assessing their striker requirements following Benjamin Sesko's latest injury setback.
According to The Athletic, Calvert-Lewin is among the forwards being considered by Manchester United's recruitment department, with the club examining whether a move could be realistic when the transfer window opens.
However, any potential deal would be complicated by Leeds' determination to retain the England international.
Calvert-Lewin joined Leeds United on a free transfer after leaving Everton in the summer of 2025 and has become an important member of Daniel Farke's squad.
His arrival at Elland Road provided an opportunity to rebuild his career after several injury-disrupted seasons at Everton, where his availability had frequently been questioned.
He responded with 14 Premier League goals during his first campaign at Leeds, establishing himself as one of the club's most influential attacking players.
His performances have continued this season, with five goals across all competitions, including one against Manchester United in the 1-1 draw at Elland Road earlier this month.
The striker's improved fitness and consistent involvement have helped restore his reputation, while his experience at international level makes him an attractive proposition for clubs searching for an established centre-forward.
Leeds are understood to be keen to reward his contribution with an improved contract, despite his existing agreement running until 2028.
United's interest is being driven in part by the situation surrounding Sesko.
The Slovenian forward has suffered a shin injury that is expected to keep him out until at least January, leaving manager Michael Carrick with fewer options in the attacking department.
Carrick confirmed the setback when discussing the striker's condition ahead of Saturday's meeting with Chelsea.
"Unfortunately, Ben looks like he's going to be out for a period of time," he said.
"We're still not clear on exactly how long but it's going to be a longer period of time. It was the process and, as I said to you before, we had to go through the process, a bit of a healing process for the injury, to see how it would react, in what direction to go with that.
"So, even now, we're still working through it but, yeah, it's unfortunate."
The United manager acknowledged that the absence was particularly disappointing for Sesko, who had been working to establish himself following his arrival at Old Trafford.
"Obviously, first and foremost, for Ben, for the kind of period that he's had and tried to get through it. Going through this again, and for us to not have him available, is obviously a blow, but we'll try to get him back as quick as we can."
Calvert-Lewin would provide a different attacking profile, offering United an experienced centre-forward capable of competing physically with Premier League defenders and providing a focal point for their attacking play.
However, Leeds are unlikely to welcome interest from one of their fiercest rivals, particularly with the striker under contract for another two seasons beyond the current campaign.
There is also no indication that United have made a formal offer or opened negotiations.
The interest remains at the exploratory stage, with the club assessing whether a January recruitment opportunity could be secured.
For Leeds, retaining Calvert-Lewin will be an important part of their plans, while United must decide whether he represents the right solution to their immediate attacking problems.