Despite Tottenham and the Ligue 1 outfit coming to an agreement, it seems the 24-year-old would prefer to join Jose Mourinho's United.
This could turn out to be a bit of an issue for Spurs since the transfer deadline is approaching and Mauricio Pochettino's side still need a right-back after losing Kyle Walker to Manchester City. The England international completed a switch to the Etihad for a fee believed to be in excess of £50m ($64.8m) earlier in the summer.
Tottenham are willing to give the former Toulouse player an annual salary of €5m (£4.6m, $6m), which is more than what United were looking to offer.
Pini Zahavi, a football agent close to PSG and a close friend of Spurs chairman Daniel Levy, is reportedly working on the deal to help Pochettino's side land Aurier.
The full-back is no longer included in PSG manager Unai Emery's plans at Parc des Princes as the French outfit have secured the services of Dani Alves.
Another stumbling block in Aurier's potential move to the Premier League will depend on whether the player will be given permission to enter the United Kingdom due to an ongoing legal issue.
Aurier was handed a suspended two-year sentence for attacking a police officer in Paris in September 2016. He was barred from entering the UK last November for the Champions League fixture against Arsenal when his visa application was revoked by the Home Office.
While his legal representatives remain confident that Aurier will be given permission to enter the UK, he is still awaiting the outcome of the appeal.