The Sun says Spanish media sources are reporting a deal is in place between United and Girona for the left-back.
United have triggered Gutierrez's buyout clause in his Girona deal to the tune of €40m (£33.9m).
However, former club Real Madrid have informed Girona they intend to enact the buy-back option in the defender's deal.
But the plan is then to immediately sell Gutierrez to United for a profit.
