According to the Mirror, United made strides to sign the 23-year-old earlier in the week after they heard that the Eredivisie club was facing 'looming financial problems'. They claim that Ruud van Nistelrooy's side are now prepared to accept an offer for Gakpo for less than £50million when the transfer window opens in just over a week's time.
The club will face competition for the Dutchman's signature, with Arsenal, Newcastle and Real Madrid also reported to be showing an interest in signing the winger. It would not be the first time that Erik ten Hag has battled against Premier League rivals to complete a transfer, as Erik ten Hag revealed that Lisandro Martinez chose to move to Old Trafford instead of the Emirates this summer.
Should United be able to agree on a fee with the Dutch club, there is hope that personal teams will follow swiftly, after Gakpo made it clear earlier this year that he would relish the chance to join United.
Elsewhere, the Daily Record report that Atletico Madrid are prepared to let Joao Felix leave on loan next month.
United have been heavily linked with a move for the Portugal international, yet talks of a transfer fee in excess of €100million (£88.5m) looked to have caused a stumbling block for any potential deal. It is now being claimed that Diego Simeone's side will let Felix leave - should his new club cover a loan fee of £8m per year on top of the 23-year-old's salary in full.
It is thought that the loan fee would be used to offset the Financial Fair Play costs of Felix's current contract and that any loan move would not include a contractual option to buy the Atletico star.