The Brazilian has impressed in Serie A and has been one of Atalanta’s standout performers over the past two seasons, attracting growing interest from across Europe.
United are now reported to have identified the 26-year-old as a serious midfield option, with sporting director Jason Wilcox understood to be a strong admirer, reports the Guardian.
Ederson is valued between £34million and £43million, although competition for his signature is building.
Atletico Madrid have pushed strongly for the player in recent months and are said to have already made progress in talks, while Arsenal have also entered the race.
United are expected to refresh their midfield options ahead of next season, with Casemiro set to move on after an inconsistent spell at Old Trafford.
Ederson’s energy, ball-winning ability and athletic profile are seen as qualities United want to add to the squad.
The coming weeks could prove decisive as clubs position themselves before the summer market officially opens.