Paulo Dybala’s future will be decided within the next two weeks, says Palermo chief Maurizio Zamparini.
Cardiff will allow long-serving Kevin McNaughton to leave this summer along with Danny Gabbidon and Nicky Maynard.
Both United and Puskas' current club PSV Eindhoven have not commeted on the reports, although Puskas has himself spoken to the media in his homeland.
The 15-year-old is understood to have spent time at United's Carrington training complex last month, with a view to sealing a move to Old Trafford.
Puskas has admitted that he would love to move to England and told Origu hu: "English football is my favourite because of their honest and fighter mentality.
"I have offers from big clubs but I know that as a Hungarian there's not fortune or tail-wind, the only thing that matters is the hard work."
Puskas - who is not related to Hungarian legend Ferenc Puskas - signed for PSV Eindhoven aged just 12, and in the last 12-months has been coached by former United striker Ruud van Nistelrooy - who is current serving as a coach with the club.