The Sun says United want to bring Macauley north to join their new-look recruitment team.
Macauley is currently Chelsea's chief recruitment analyst.
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The Scot followed former Blues manager Graham Potter from Brighton to Chelsea last season.
Potter and Macaulay have worked together at Ostersunds, Swansea City and Brighton.
Macaulay had played a prominent role in the Seagulls' much-lauded recruitment in recent years.