The 27-year-old has netted 14 goals in 28 Serie A appearances this season, as the Rossoneri have struggled to keep up with city rivals Inter at the top of the standings.
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As a result, the former Treviso goal-getter, who was named in Marcello Lippi's 30-man provisional squad for this summer's World Cup earlier this week, is reportedly being watched by the Red Devils.
Old Trafford supremo Sir Alex Ferguson is believed to want another front-man on his books for next season, after seeing his side rely too much on the form of Wayne Rooney in 2009/10.
Michael Owen missed the latter stages of the season through injury, while Bulgarian Dimitar Berbatov often failed to justify his £30.75 million price tag and youngsters Federico Macheda and Mame Biram Diouf lack experience.
However, Borriello's representitive Tiberio Cavalleri told Calciomercato.it that he has not heard anything official about an approach from United.
"I read this story about Manchester United too and it’s always nice to see these things," he said.
"The fact he is regarded overseas to be an ideal partner for someone like Wayne Rooney is further proof of how well he has done this season with Milan."
"I have had no concrete information or official news on this matter. At the moment it remains just rumours. We’ll see what happens later on."
