Maquinos, 23, has made 155 appearances for Paris Saint-Germain since joining the league1 giants and he is now heavily linked with a move to Old Trafford at the end of the season.
However, Manchester United have offer 60milion pounds for Marquinos and PSG are ready and willing to accept the club's ammoth bid for the highly rated Brazilian.
It was believed that Chelsea's 50million pounds move for David Luiz last summer made the 30 year old the most expensive defender ever on his return to Stamford Bridge. So Manchester United are prepared to break that record.
Barcelona had also made an offer for Marquinos but it was reported that PSG were not satisfied with the Catalan's offer.