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United manager Erik ten Hag is hoping to raid his former club for the Argentina international, as he continues to target players from the Dutch Eredivisie.
According to the Manchester Evening News, United turned their attention to Martinez having initially prioritised his Ajax teammate Jurrien Timber, who is expected to remain with the Dutch champions.
Martinez, 24, is a left-footed centre-back and has scored six goals in 118 appearances for Ajax since joining the club from Argentine side Defensa y Justicia in 2019.
A versatile player, he also filled in as a defensive midfielder while playing under Ten Hag last season.
According to the report, United have made a €43million (£37m) offer for Martinez, who has won seven caps for his national side.
Arsenal have also been strongly linked with Martinez, with reports elsewhere claiming the Gunners have made a £34m offer for the defender.
United are not short on numbers at centre-back and could look to trim their squad, with the club reportedly open to selling Eric Bailly, Phil Jones and Axel Tuanzebe.
In addition to Martinez, United had also shortlisted Villarreal defender Pau Torres and David Carmo of Braga as potential signings but Ten Hag favours targets from Ajax or Dutch football.
The move for Martinez comes as United look to complete a deal for another Netherlands-based player in Feyenoord full-back Tyrell Malacia.
United are close to agreeing a €15m (£13m) deal for the 22-year-old after an issue over his representation was resolved.
Ten Hag is also targeting Ajax winger Antony and former Ajax midfielder Christian Eriksen, who could leave Brentford on a free transfer this summer.
The report claims United football director John Murtough has not vetoed Ten Hag's preferred transfer targets despite the difference in class between the Dutch Eredivisie and the Premier League.
The likes of Memphis Depay, Donny van de Beek and Daley Blind all struggled to live up to expectations after moving from the Dutch football to Old Trafford.
However, the recent 'streamlining' of United's scouting department, which included the departures of scouts Marcel Bout and Jim Lawlor, coupled with Ten Hag's start date in May have convinced United chiefs to work off the Dutchman’s wish list this summer.
United will hope to have several signings completed before they face rivals Liverpool in their opening pre-season fixture in Bangkok on July 12.
Featured Image Credit: Alamy
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