The 6ft2 French international currently plays at centre back for Porto but is expected to leave with interest coming from both sides of Manchester.
Mangala was a potential signing for the Red Devils back in January with then manager David Moyes travelling to Lisbon to watch him live.
Like most of United’s targets the deal was not completed though new manager Louis van Gaal may have better luck at luring the highly rated player to Old Trafford but only if he is willingly to meet Mangala’s substantial buy-out clause.