The defender is now awaiting trial to see if he can travel to the UK to finalise the move, reports Paris United.
United are not the only Premier League side said to be eyeing the 24-year-old who has been made dispensable by Unai Emery with Tottenham Hotspur also reportedly keen on his services.
Barcelona, Juventus and Inter Milan have also been mentioned as possible suitors for the Ivorian captain.
The 24-year-old has recorded 19 assists over the past five seasons in the French top tier, a record for a defender in France.
United are also set to make Chelsea midfielder Nemanja Matic their third signing of the summer.