Boss Alex Ferguson failed to get the prolific Ajax striker last January.
The towering Dutch international is in his third season with Ajax after spells with PSV Eindhoven and Heerenveen.
He has scored 53 goals in just 65 games for the club and the 24-year-old has been compared to Dutch legend Marco van Basten and Ruud van Nistelrooy, who served under Fergie so well until his move to Real Madrid for £11m in July 2006.
Nicknamed ‘The Hunter’, Huntelaar has nine full international caps and three goals.
He is Holland’s top all-time Under-21 scorer with 18 goals in 22 games.
Huntelaar is also a target for Juventus and has been watched by Arsenal.
Ajax value the player at £18m but they are in financial trouble and may be forced to accept United’s first offer.