does not want to anger Leeds Unitd fans by moving to their old rivals , although his club would be willing to accept bids in the region of £60m for the midfielder.
The 26-year-old has had a frustrating season hampered by injury while Leeds have scrapped against relegation from the Premier League.
However, his performances for the Yorkshire club which earned himself a spot in the England team, going on to excel at Euro 2020 for the Three Lions, have kept him in the sights of bigger clubs.
The Red Devils have been linked with a move for Phillips, but the report that he is not keen on swapping Elland Road for Old Trafford given the passionate rivalry between the two sets of supporters.
Leeds do not want to let one of their best players leave the club, but should a huge offer come in for him then they will accept it.
They rejected bids of around £55m from West Ham for Phillips in January, but it would only take a slight increase on that in the summer for Leeds to be walked round.
The Mail report that a bid of £60m would be enough to secure the services of Phillips, but then his preference to not move to Manchester United would really be put to the test.
The Red Devils may not be the only team in for Phillips in the summer and he could be hoping that another big side makes an offer, giving him the opportunity to play in the Champions League and vastly improve his wages, without upsetting Leeds fans too much.
Both Real Madrid and Paris Saint-Germain have both been credited with interest in the England star in the past and could produce big-money moves at the end of the season.
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