Diario de Sevilla furthers upon a report in L’Equipe that the offer has been made, but the Andalusian club want the value of any deal to rise by a further €10m.
Last month, Marca cited a report in L’Equipe that Manchester United and Paris Saint-Germain have both made contact with the player’s agent over a potential move - who has a €40m release clause.
This has led the France international to reject a move to Beijing Synobo Guoan which would have seen him earn a whopping €1m per month.
The 28-year-old has recently told reporters that he will consider a transfer this summer while last month, Diario AS cited a report from Soccerlink.fr that there has already been contact from Paris Saint-Germain.
ABC de Sevilla then cited a report in France Football outlining United’s intention of landing the striker, who would theoretically replace Lukaku - who joined Italian club Inter.