The report states that the Red Devils are one of three Premier League club’s linked with a £15 million bid for the Senegal international.
The Lion’s are in the market for a new striker following disappointing performances from Umut Bulut and Burak Yilmaz this season.
Niasse is familiar with the Süper Lig, having first made a name for himself in Turkey before moving to Russia from Akhisar at the start of this season for €5 million.
The Lokomotiv striker has 12 goals and 10 assists in all competitions for the Russian giants this season.
Niasse has helped the club to third place in the league, five points behind the leaders, CSKA Moscow.