The Netherlands international, who is valued at £25million, has been linked with several top clubs including Tottenham, Manchester City and Paris Saint-Germain.
United are long-term admirers, and PSV's sporting director Marcel Brands has openly accepted that Depay could leave at the end of the season.
"The chances are very high that he leaves. If you see what clubs are enquiring about him, they really are the best in Europe," Brands told Dutch news agency ANP.
The chances are very high that he leaves
Marcel Brands
"When I talk for PSV I would say he is not ready and should continue here for another year.
"But I am realistic and if I worked at a big European club, I'd buy him without question.
GETTY
Memphis Depay could be on the move this summer
"With a heavy heart [we would let him go], because a great player and a great guy leaves.
"But we are also proud that a boy from the academy is going to make such a step."
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