Liverpool, Arsenal and Everton have all been linked with a move for the forward this summer, but Ole Gunnar Solskjaer’s side are at the front of the queue.
United scored fewer goals than Manchester City, Liverpool, Tottenham and Arsenal last term, and Solskjaer is therefore keen to strengthen in attack.
The Norwegian has identified Pepe, who scored 22 Ligue 1 goals in 2018/19, as the ideal man to compete with the likes of Marcus Rashford, Jesse Lingard, Anthony Martial, Alexis Sanchez and Daniel James in the wide positions.
Lille value their star man at over £70m, which is likely to put him out of the reach of Arsenal and Everton.
Liverpool are also keeping tabs on the situation, but United look best placed to land the Ivory Coast international.