That’s according to The Sun, who claim Madrid have made a bid that would make De Gea the most expensive goalkeeper in the world.
But their attempts to sign him have been firmly denied with Jose Mourinho intent on keeping his star man.
They claim Manchester United are bracing themselves for another offer from the Bernabeu outfit though with a fresh bid expected next week.
Madrid have been keen on signing the Spaniard ever since his move fell through on deadline day in the summer of 2015.
Manchester United are determined to keep hold of David De Gea
De Gea then put pen to paper on a new deal but Zinedine Zidane is keen to land a marquee signing this time around.
With Keylor Navas' future in doubt in the Spanish capital, Madrid are determined to prise De Gea away from Old Trafford.
The report claims Madrid's hierarchy were expecting United to accept their £60m bid.
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But the Red Devils are standing firm in their intentions to keep hold of the talented shot-stopper.
Express Sport understands United sources are confident of keeping hold of him with De Gea not looking for a move to his homeland.
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De Gea, 26, has two more years – plus an option for a third – left on his current deal.
United securing Champions League football for next season is also a big factor in Dea staying.