The 23-year-old playmaker came up through Montpellier's academy and is rated as one of the brightest prospects in French football. His style of play has seen him being dubbed the new Zinedine Zidane.
Cabella netted seven times while managing eight assists in 31 appearances in Ligue 1 last season. The French midfielder has also been brilliant this term, scoring five goals and registering two assists in eight league games.
United had a poor summer transfer window, adding only Marouane Fellaini to their midfield. David Moyes earlier admitted the Old Trafford club would not spend heavily in January as he is looking to bring in one or two players to go straight into the first team.
The report claims the Premier League champions have sent scouts to watch Cabella in action and that United are preparing to make a £15m bid in January.
United are likely to face competition for Cabella's signature from Arsenal and Inter Milan, though the Metro claims the Red Devils are leading the race. Montpellier president Louis Nicollin warned in the summer that interested clubs would need to find at least €100m for Cabella.
"He is non-transferable. We try to anticipate and plan things, even in football, but it's complicated," talkSPORT quoted the Montpellier president as saying.
"The desire of the club is to keep Remy - he was told and knows this. If a club arrives and offers 100m euros, it will be discussed though," he added.
The English champions have also been linked with a £50m January swoop for Athletic Bilbao midfielder Ander Herrera and Everton left-back Leighton Baines.
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