The Reds are set to spend in this transfer window in order to bolster their stuttering attack and secure a top-four finish in the Premier League, with the 22-year-old on the shortlist of targets.
Berahino has mostly been on the sidelines at the Hawthorns this season, after threatening to never play for the Baggies again on transfer deadline day. The Burundi-born striker was the subject of multiple transfer bids by Tottenham earlier last summer.
Since then, he has mostly been used as an impact substitute off the bench for Tony Pulis’ side and the former England under-21 international has only scored three goals for West Brom this season.
This is in marked contrast to last season when Berahino burst onto the scene with 20 goals in all competitions for the Baggies.
The aforementioned rejected bids were in the region of £20 million and it would seem that if United bid the same amount now, West Brom would be inclined to send Berahino on his way to Old Trafford, although it is unclear what their actual stance is on the 22-year-old’s future.