United were heavily linked with Matic over the summer, but any interest failed to result in a bid as United looked elsewhere before settling on Marouane Fellaini.
But with Fellaini taking time to adapt and United trudging along in the Premier League, The Mirror believe that David Moyes will return to Benfica to sign Matic.
Matic was part of the deal that saw David Luiz head to Stamford Bridge 2 years ago, and in his time in Portugal has seen his stock rise. The paper claim United have sent scouts to watch his last two performances ahead of mounting a January move.
Benfica have apparently slapped a £20m price tag on Matic to ward off United’s interest as well as interest from Italian club Napoli but may find their attempts futile as both clubs can afford and will likely be willing to spend in that region to secure his services.