United executive vice chairman Ed Woodward is willing to make the Spanish international the highest paid goalkeeper in world football.
Woodward is hoping the five-year offer will see De Gea pledge his long-term future to United and ignore interest from Paris Saint Germain and Juventus.
But United bosses have made it clear to De Gea that the new, long-term deal is more than generous and will not be improved.
United boss Ole Gunner Solskjaer is desperate to keep De Gea and see him follow in the footsteps of Marcus Rashford by penning a long-term extension.
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