The Saudi club are keen to make a marquee signing this summer, having already hired former Inter Milan boss Simone Inzaghi to be their new head coach.
Mohamed Salah had been a long-term target before the Egyptian committed his future to Liverpool.
Bruno Fernandes was also approached last week with a mind-boggling £700,000-a-week offer, but the United skipper eventually opted against the move.
Fernandes revealed this week as cited by Sports Central: ‘There was an opportunity. The president [of Al-Hilal] called me and asked if I wanted to go there. They were waiting for me. ‘It would have been easy to move there as I know the Portuguese players there very well, but I want to play at the highest level and compete for major titles.’
Having missed out on Fernandes, Al-Hilal have now moved on to their latest target, with Fabrizio Romano reporting that the club has sumbitted an official bid to sign Napoli striker Victor Osimhen.
The 26-year-old has a €75million (£63m) release clause in his deal and has attracted interest from United as they look for alternatives having failed to sign Liam Delap.
But Al-Ahli appeared to now be in pole position to sign the striker and have submitted an initial proposal worth €65m (£54.7m) with a further €5m (£4.2m) in add-ons.
Napoli are expected to request that the release clause fee is matched, but reports add that the Saudi club are happy to do that if their initial bid is rebuffed.
Osimhen was in talks with both Al-Ahli and Chelsea last summer, but ultimately failed to agree terms on a deal with either side.
The Nigerian international instead moved on loan to Galatasaray where he enjoyed a superb campaign, scoring 37 goals in 41 appearances in all competitions to guide the Turkish side to a league and cup double.
