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Real Madrid who are known to be a keen admirer of the Spanish custodian are reportedly planning to release Keylor Navas next season and bring De Gea.
Other than the Spaniard, Madrid are eyeing Tottenham Hotspur's Hugo Lloris and Chelsea custodian Thibaut Courtois.
In the summer of 2015, Real Madrid came inch closer to sign De Gea but due to a last-minute fax machine goof up, the move did not materialise.
The David De Gea saga on the deadline is still one of the most dramatic episodes in the history of transfer windows.
The goalkeeper just after the transfer window had signed a five-year contract extension with Manchester and is currently earning £200,000-a-week.
Real Madrid have had a brilliant season so far. They are currently leading the La Liga and have comfortably reached the round of 16 of the UEFA Champions League.
Under manager Zinedine Zidane the club remained unbeaten in 40 matches last year and created a record.
Keylor Navas has been a consistent performer for the capital club of Spain. He played a crucial role in Madrid's Champions League triumph last season.
While no one can even have an iota of doubt with De Gea's ability, it will be surprising move if actually Real Madrid replace in-form Keylor Navas with Manchester United custodian who will cost them a fortune.