Ever since he starred for Morocco during the 2022 World Cup, Amrabat has been heavily linked with a wide array of top European clubs.
Although Fiorentina rebuffed offers in January, the Italian outfit are expected to take a different approach this summer with the 26-year-old having no interest in extending his contract past 2025.
United have been credited as admirers of Amrabat for some time, partly due to head coach Erik ten Hag having worked with the player during the early stages of his career.
As recently as last week, it was claimed that United have agreed a fee in the region of £30m to finalise the transfer of Amrabat in time for the upcoming Premier League campaign.
With Amrabat seemingly happy to make the switch to Old Trafford, negotiations were expected to be completed in due course, yet it appears that the Red Devils still face fierce competition for his signature.
According to L'Equipe, Al-Ahli are making an attempt to attract Amrabat to the Saudi Pro League, building on their other additions this summer.
Al-Ahli, who were promoted to the top flight last season, are one of four teams controlled by the Public Investment Fund (PIF) and have the financial firepower to make high-profile signings.
They have already transformed their squad with the acquisitions of Chelsea goalkeeper Edouard Mendy, Manchester City playmaker Riyad Mahrez, Newcastle United Allan Saint-Maximin and Liverpool forward Roberto Firmino.
The Royal, with new manager Matthias Jaissle at the helm, are now seemingly targeting more defensive-minded players with Amrabat at the top of their wishlist.
Al-Ahli allegedly still want to sign 'several' more fresh faces to compete with the likes of Al-Ittihad, Al-Nassr and Al-Hilal in the upcoming campaign.
With Al-Ahli in a position where the can match United's offer and personal terms offered to Amrabat, the enforcer for the centre of the pitch has a decision to make with regards to his future.
While the likes of Liverpool and Barcelona were linked with Amrabat at one stage, it is perceived that they are now both out of the race.