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The Red Devils have appeared weak in the midfield this season under former United manager Ole Gunnar Solskjaer, who was sacked by the club last month.
Ralf Rangnick has been appointed interim manager until the end of the season, but United are reportedly prepared to release funds from their war chest in January.
The United interim manager is keen to reinforce his squad options in a bid for the Red Devils to secure a top-four finish this season.
According to El Nacional, Barcelona were prepared to offer Coutinho an exit from the Camp Nou and wanted to offload him to United.
However, the Red Devils have no interest in signing the 29-year-old Barcelona playmaker, who is under contract with the La Liga club until 2023.
The Spanish newspaper reports that United are keen on luring De Jong to Old Trafford ahead of Coutinho.
De Jong, 24, has been linked with an exit from Barcelona in January as the Spanish club prepare to raise funds to sign new players.
However, Barcelona manager Xavi is an admirer of the Dutch midfielder and might keep hold of De Jong for his long-term plans at the club.
De Jong, who was signed from Ajax in a £65m deal in 2019, is believed to be valued at around £60m (€70m).
El Nacional reports that United could use Edinson Cavani as a makeweight in a deal for the Netherlands international.
Cavani is out of contract with United in June 2022 and has been linked with a move to Barcelona in recent weeks.
The 34-year-old Uruguayan striker is believed to be interested in a potential transfer to Barcelona and is unlikely to stay at United beyond the current season.
Xavi will want to add another striker to his ranks in January amid uncertainty over the future of Sergio Aguero, who is currently sidelined due to a heart condition.
Featured Image Credit: Manchester United/PA
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