The 23-year-old endured an extremely hard first season at Old Trafford after his £31.5 million switch, struggling to hold down a regular place in Jose Mourinho's side and Everton are now interested to see whether they could tempt the Red Devils into selling.
Toby Alderweireld, Raphael Varane and Clement Lenglet have all been linked with moves to the Red Devils this summer as Mourinho eyes a mini-clearout at the back.
After being appointed as Everton's new manager last week, Marco Silva is looking to completely reorganise his new team with a handful of key signings.
The ex-Watford coach is keen to reinforce his backline after an unsettled season under Ronald Koeman, David Unsworth and Sam Allardyce.
Man Utd transfer news: Everton targeting defender - Marco Silva eyeing £35m swoop for flop | Daily Star
Despite enduring a tough time with United, Lindelof - who earns £120,000-a-week at the club, according to Spotrac - would appear to be the kind of signing that would probably excite the Goodison Park faithful as the Toffees perhaps consider life after Ashley Williams and Phil Jagielka.
The Toffees also have the likes of Mason Holgate, Michael Keane and Ramiro Funes Mori on their books as options in the centre of their defence.
"It was a hard transition from Portuguese football to the Premier League for Victor but I'm absolutely certain he will be a success for United going forward".
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