The Red Devils want to make Spain's No.1 the world's top earning goalkeeper.
Along with Kevin de Bruyne to Manchester City, Real Madrid's pursuit of de Gea has been the unresolved transfer saga of the summer.
There was a glut of deals done early in the summer but that has slowed before the inevitable blow-out, just before the transfer window closes.
At this stage, the majority of Manchester United fans would be amazed if the Spaniard was in goal for them from September on. As it currently stands, de Gea is training with the reserves but has been named in United's Champions League squad.
Real Madrid are refusing to budge on United's €40m valuation on their goalkeeper, who has just a year left on his contract.
Real will only go as high as €30m and are left hoping the player can effect a deal before the end of the month.
United are not giving up yet.
With Real proposing a six-year contract, with de Gea, worth €5.5m-a-year (€33m in total), United have a much better personal offer.
According to
Marca, United will pay the 24-year-old €8.5m-a-year. A six-year deal is on the table, meaning de Gea would have a gross pay, over that period, of €51m.
[caption id="attachment_15402" align="aligncenter" width="594"]
Manuel Neuer earns €7.9 a year at Bayern Munich.[/caption]
It would make him the highest paid goalkeeper in the world - moving him past the current top three of Manuel Neuer, Joe Hart and Petr Cech.
To counter-act that, it is reported that Real will offer de Gea a signing on fee of €16.5m.
United's salary offer still works out higher but not prohibitively so.
