Although the club is not actively looking for a new striker in the current transfer window, the French forward could be someone they consider more seriously if he becomes available.
Mateta, a key part of Oliver Glasner’s team at Palace, will enter the final year of his contract in July and attracted interest from several clubs during last summer.
Sky Sports News previously reported that Crystal Palace had rejected offers of up to €50 million for Mateta from Champions League clubs in the previous transfer window.
There was also late interest, though without a concrete offer, from Tottenham Hotspur before they signed Randal Kolo Muani on loan from Paris Saint-Germain on the final day of the window.
The 28-year-old striker has also been linked with Atalanta, AC Milan, Juventus, and several other English clubs.
Sky Sports News has reported that United’s main focus remains the upcoming summer transfer window, when the priority will be to sign a new defensive midfielder.
So far this season, Mateta has scored eight goals in 19 appearances in the top tier of English football.

