The centre-forward, one of Chris Wilder's leading transfer targets, described himself as being "excited" by new City manager Steve Cooper's plans for the new Championship campaign during a series of interviews last week,
Although McBurnie will not agitate to leave out of respect for his colleagues at the Liberty Stadium or actively seeking a route out of South Wales, he is thought to be flattered by United's overtures. Despite representing Scotland at international level, the 23-year-old hails from Leeds and started his career with neighbours Bradford City before impressing during a spell on loan with Barnsley two seasons ago.
Wilder has earmarked McBurnie for a role in a new-look frontline as United prepare for the new Premier League campaign. After leading his team to automatic promotion, the reigning LMA Manager of the Year wants to recruit at least two strikers, an attacking midfielder and a wing-back before next month's visit to AFC Bournemouth. He could also move for another centre-half, capable of performing the overlapping role in United's three man defence, if a suitable candidate emerges.
McBurnie, who scored 24 goals in 45 appearances for City last term, has been monitored by United for an least 12 months while Brentford's Neal Maupay and Luke Freeman of Queens Park Rangers have attracted admiring glances from Bramall Lane as Wilder's squad prepare themselves for top-flight football. Manchester United goalkeeper Dean Henderson has made no secret of his desire to return after helping them climb out of the second tier earlier this year. United have also been mooted as a potential destination for Charlie Austin after Southampton indicated the striker can leave St Mary's for the right price.