Arsenal face losing their star playmaker in 2018 with his contract running down ahead of next summer.
The Gunners are prepared to lose the German for free in the summer.
But a departure in January has always been a possibility.
And it appears Jose Mourinho will try and reunite with the former Real Madrid man in the New Year.
According to Spanish outlet Don Balon, Mourinho is willing to offer up to £22m for Ozil.
Should United convince Arsenal to sell in order to avoid watching him go for free next summer, the 29-year-old would also profit significantly financially.
“United are ready to take advantage of the situation at Arsenal”
The Red Devils would pay Ozil a signing-on bonus should he head to Old Trafford mid-season.
Arsene Wenger has the same issue with Alexis Sanchez too, with both players set to quit the Emirates.
Starsport understands, though, Ozil and Sanchez won’t both be sold in January.
However, United are ready to take advantage of the situation at Arsenal.
Ozil has even found his best form again in recent weeks, shining against Tottenham and impressing during Saturday’s 3-1 defeat to United.
Don Balon add the player’s relationship with Wenger has become strained over time.
But it remains to be seen if the club will sanction a sale to a direct rival during the campaign.
Ozil is expected to start for Arsenal in their next Premier League game at Southampton on Sunday (12pm).