The Daily Star Sunday reports that United are ready to make a cash-plus-players bid for the talented youngster.
United are ready to include Wes Brown and Darron Gibson in a move for Henderson.
United boss Sir Alex Ferguson is also prepared to allow Danny Welbeck return to Sunderland on loan for next season.
Sunderland boss Steve Bruce is keen to keep Henderson at the club, but could be persuaded to sell this summer.
