Fernandes is expected to leave West Ham in the summer transfer window with the club planning a £150 million fire sale following their relegation from the Premier League.
The 21-year-old was signed from Southampton last summer in a deal worth £38m plus £4m in add-ons and impressed in his debut season with West Ham.
Fernandes has attracted widespread interest from several clubs including United, Arsenal, Paris Saint-Germain and Atletico Madrid.
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According to The Athletic, United have now ‘held talks over a potential fee and wages’ for Fernandes, while West Ham are resigned to losing the midfielder this summer.
West Ham are demanding an £80m fee for Mateus Fernandes (Getty)
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