The Nigerian striker, has been in sensational form for Quique Sanchez Flores’ side this season and has 14 goals in his last 20 appearances for the Hornets – helping Watford to ninth in the table.
And the 26-year old, who joined Watford from Udinese, has admitted he would jump at the chance to join the Louis Van Gaal’s side.
He told The Sun: “There has been speculation from Spain and Italy but I’ve played there and now want to play in England.
“I don’t think I will be moving but I’m not sure I’d say no if Manchester United called.
“They were my team growing up. I loved watching Andy Cole and Dwight Yorke on TV.
“They were my idols and playing at Old Trafford has always been a dream.”
Manchester United manager, Louis van Gaal admitted earlier this month that he could move for a forward in the transfer window to reduce the burden on forwards, Anthony Martial and Wayne Rooney.
However, Ighalo who is under a contract at Vicarage Road until 2020, rejected a £10m move to Chinese club Hebei China Fortune last year, meaning United would have to surpass that fee if they want to bring the Nigerian on board.