The Villa captain is in superb form, producing consistently excellent displays since his side returned to the Premier League in 2019.
He was strongly linked with a move away from Villa Park over the summer, but instead signed a new deal and has continued to impress, wearing the armband at his boyhood club.
The Red Devils were among the clubs interested in his signature in 2020, but refused to pay over £65m for him and a deal could not be done.
The Daily Mail report that Manchester United’s interest has not died down, thanks to Grealish’s ongoing excellence, but they will have to dig much deeper if they want to sign him in 2021.
Villa have their man signed to a five-year contract and with the club in a sound financial state, they will hold out for £100m to let their captain go.
The 25-year-old will almost certainly attract bids in the summer, especially if he stars for England at the European Championships, where he is likely to be a starter if his eye-catching form continues.
‘I don’t want to say too much about other teams’ players but of course he’s a player we know we have to look for,’ said the United boss.
‘He’s a player for Aston Villa and England who has only improved. The goal he scored last season was a brilliant goal and we’ve faced him enough times to know it’s going to be a difficult game.’
Manchester United will not be alone in considering a bid for Grealish, but with the impact of the global pandemic continuing to harm football’s finances, few other clubs could afford the £100m price tag.