Real, who aim to become the first side to retain the Champions League when they play Juventus in Cardiff on Sunday, agreed a transfer deadline day deal with United for De Gea in 2015.
The £29m transfer collapsed because Real did not submit paperwork in time.
It is anticipated the La Liga winners will renew their efforts to sign the Spain international keeper.
De Gea, 26, was left out of United's Europa League final line-up on 24 May in favour of Sergio Romero.
United have noted reports in the Spanish media, which tend to be the prelude to a concerted effort to sign a player when a club knows negotiations are not going to be straightforward.
However, the Old Trafford club feel they are in a better position to reject Real than they were two years ago.
In August 2015, De Gea had just entered the final year of his contract.
His current deal lasts until 2019 and he also has the option to extend for an additional season.
Senior United sources also say De Gea has not asked for a move, or expressed any discontent with his present situation.
It has also been pointed out United do not have a track record of selling players they want to keep.
The loss of Cristiano Ronaldo, albeit for a then world record £80m, in 2009, is the obvious example of it happening, while it could also be argued United had 'sold' De Gea when they did not want to before the transfer was eventually scuppered.
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