The Red Devils are determined to sign a new striker this summer, with the likes of Tottenham Hotspur's Harry Kane, Napoli's Victor Osimhen and Eintracht Frankfurt's Randal Kolo Muani linked with moves to Old Trafford.
Kane and Osimhen are widely thought to be the club's leading two targets, but a deal for either player is unlikely at this stage, with Tottenham said to be unwilling to sell their star player to a domestic rival, while Napoli are believed to value Osimhen in excess of £130m.
Ramos has also been linked with a move to Old Trafford, with the 22-year-old enjoying an impressive 2022-23 campaign for Benfica, scoring 27 goals and registering 12 assists in 47 appearances in all competitions.
The striker has now netted 41 times and provided 16 assists in 106 matches for his current club, while he has managed four goals in seven appearances for Portugal.
According to Correio da Manha, Benfica have already rejected an offer of €50m (£43m) plus €10m (£8.6m) in add-ons from an unnamed club for the striker this summer.
The report claims that the Portuguese club's president Costa is of the opinion that Man United are willing to meet Ramos's release clause, which is believed to stand at €120m (£103m).
Speaking towards the end of last year, Costa said that Ramos would not be allowed to leave the club unless his buy-out fee was met.
"We have the sole objective of having a winning season, no player will leave - unless it is due to the clause - which at this moment is fundamental for the squad," Costa said at the time.
"What I can promise our supporters is what I did at the beginning of the year. This is a sporting project, not a financial one. Fortunately, we are not experiencing financial problems and we have no need to sell players."
Ramos netted 19 times in the league last season, as Benfica won the Portuguese title, while he scored three goals and registered three assists in 10 Champions League outings.
However, whether Man United are willing to meet the forward's release clause could heavily depend on their outgoings this summer.
The Red Devils, as it stands, allegedly only have £65m to spend on a new striker, although the budget could be raised by sales, with Anthony Martial, Fred and Scott McTominay among those being linked with exits.