Coach Carlo Ancelotti is a known admirer of the £15 million-rated Brazilian and is hoping to secure Luiz's signature in time for the start of next season.
The 22-year-old would strengthen an ageing
Sir Alex reportedly sees him as a natural, long-term replacement for Patrice Evra, whereas Ancelotti would look to play the former Under-20 international in his preferred role of centre-back.
Luiz has been a mainstay in a Benfica defence that has conceded just 11 goals in 21 league games this season, propelling them to the top of the Portuguese Primeira Liga.
Luiz has a £45 million buy-out clause written into his current contract which expires at the end of the 2014-15 season, although it is thought Benfica are open to offers. Real
Despite the transfer talk, Luiz, who is yet to win his first full cap for
He said: "We have to do our utmost to win the Portuguese Liga, Portuguese League Cup and UEFA Europa League. Will it be hard to win all three? Definitely, but it's our duty to give it our best shot.
"I work hard every day to perform for my club, and if I get the opportunity to pull on my country's shirt I'll grab it with both hands. But it's still only a dream, not an obsession."
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