The Frenchman’s agent confirmed last week that his client wants to leave the club after falling out of favour under manager, Jose Mourinho.
The player has also attracted interest from Paris Saint-Germain, Juventus, Arsenal and Tottenham.
However, The Sun UK reports that Mourinho is reluctant to let him join a direct rival and are demanding a Premier League record of £100million to let him go.
United signed Martial for £36m in 2015 but the deal could rise to as much as £58m depending on his level of success at the Theatre of Dreams.
Martial who was left out of France squad for the 2018 World Cup scored 17 goals in his debut campaign under Louis van Gaal but he’s failed to settle under Mourinho.
The £100m price tag is likely to put off Juventus, while Paris Saint-Germain must sell before they can buy.