Alves who has scored 34 goals in 31 games this season and has proved to be on of Europe’s most lethal marksmen.
The 26 year-old has been called up to the Brazil squad that will face England at Wembley on June 1.
Alves joined Heerenveen from Swedish side Malmo, where he scored 86 goals in 125 games.
However Alves does not meet the criteria required for a British work permit at the moment, something that would lead to complications if United would try to seal a move.
