David Moyes' side have been linked with the former Arsenal captain who has struggled to make a major impact at the Spanish champions.
But after missing out on Barca team-mate Thiago Alcantara following the Spain Under 21 star's decision to switch to Bayern Munich, the Premier League champions are ready to spend big to secure a return to England for the Spain international.
Fabregas's former club Arsenal could scupper any deal though, with the Gunners having first refusal on the 26-year-old.
United chief executive Ed Woodward has in recent days stated that the club are 'absolutely' able to compete for players in the £60m-70m bracket and highlighted they they could still sign 'top-drawer' players.
Woodward said: 'We haven't got money burning a hole in our pocket but we have got a strategy on player purchases and if David wants to go after a stellar player he can do that.
We could have broken the transfer record in the past if we'd wanted to. [Alex may not have got all the players he wanted but that was never down to not releasing funds. There's never been a cut-off price.'
United's potential offer for Fabregas is just under £5million shy of the club record £30.75million paid to Tottenham for Dimitar Berbatov in 2008.
Fabregas moved to Barcelona from Arsenal for £31m in 2011 but despite impressive showings has struggled to become a key first team player during his time at the La Liga club.
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