The Irons are believed to have resumed talks over a deal for the former Red Devils captain, having seen a £30m transfer break down earlier this month.
With Maguire needing to accept a £70,000-a-week pay cut in order to move to the London Stadium — where he would pocket £120,000 in weekly wages — he is thought to be demanding a sizeable payoff from Man United.
The 30-year-old's contract at the Theatre of Dreams runs for another two seasons, and Man United's first offer of a £6m payoff was allegedly deemed insufficient by Maguire, who wants a larger sum to leave the club.
West Ham have supposedly shown a willingness to up their initial £30m offer in order to help fund Maguire's payoff, but according to talkSPORT, Man United will still turn down the Irons' most recent approach.
While Man United would have been happy to offload Maguire earlier in the window, the report claims that Raphael Varane's recent injury means that Erik ten Hag is desperate to retain his services.
Varane was withdrawn at half time in the weekend's win over Nottingham Forest, although it is still unclear how severe the Frenchman's issue is, and Victor Lindelof was chosen to replace him over Maguire against the Tricky Trees.
However, with left-back Luke Shaw — who has also usurped Maguire in the central pecking order — out for a number of weeks owing to an injury of his own, the Red Devils are facing a mini-injury crisis in the heart of the backline.
With Phil Jones and Axel Tuanzebe already departing as free agents, Ten Hag may only have Lisandro Martinez, Eric Bailly, Lindelof and Maguire as his centre-back options for Sunday's trip to
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