The Belgium worldwide has not agreed a new deal with the club, with a clause in his contract stating he can leave for £25 million before the last two weeks of next year's summer transfer window if they activate a contract extension.
The Toffees have spent the summer pursuing a centre-back with Marco Silva keen to make a good first impression. But the Foxes rejected a £65m bid for Maguire, which forced United to look elsewhere.
And it seems Alderweireld's desire to move to Manchester has had a big part to play in proceedings with talks back on.
Alderweireld to United? Watch this space.
And according to Mirror, the Belgium defender is set to sign for United after a breakthrough between both clubs. Spurs felt this will be the right move to cash in on the former Atletico Madrid man at an optimum price.
The Belgian global struggled to secure first team football at Spurs last season as Mauricio Pochettino opted for Davinson Sanchez alongside Jan Vertonghen for much of the campaign amid a contract stand-off with the club.
There is a belief among United staff though that a bid for the 25-year old should have gone in before his impressive World Cup campaign with England.
United monitored his situation closely and was always the top most priority.
After an vast and colossal world cup with Colombia, Barcelona's 23-year-old headstrong defensive cameo, Yerry Mina has been a subject of interest of transfer window as he attracted the interest of host of European elites including Liverpool, Arsenal, and Everton. Although he will have to fight for a place given United's resources in central defence. Jose could possibly line the player up alongside Eric Bailly for the 2018-19 season.