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Ole Gunnar Solsskjaer has identified the 20-year-old Ghanaian as a prime candidate to help strengthen his defence in January, following a successful display in the La Liga this season.
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Valladolid are eager to tie up the centre-back to a long-term deal but the player is ready to take the step up to a bigger club and United are keen to pay the clause in his current contract, according to the Daily Mail.
Valladolid sporting director Miguel Angel Gomez recently spoke of the player's importance to the side
"Salisu can understand the love the club has for him, because we have signed three contracts [with him] in 13 months.
"He knows that he is an important player and that we would like to move forward with that [contract] renewal, but day by day [talks] have stalled," Gomez said of the Ghanaian