The Spanish veteran is currently into the final year of his contract and is set to become a free agent. Despite not featuring regularly under Ole Gunnar Solskjaer, the red Devils have an elaborate plan in store for Mata.
The extension offer will see the 33-year-old take a wage cut as a squad rotation player, but will pave the way for him to take up a role for the club off the pitch.
Manchester United reportedly believe that Mata 'fits perfectly' as 'future head of sports management' [H/T: SportWitness]. They are confident that Mata's understanding of the club's philosophy will make him a great fit for the role.
The report also adds that the former Chelsea and Valencia star is seriously considering accepting Manchester United's offer. He has also been linked with a move away from the club in a free transfer in recent months.
Overall, Mata has made 273 appearances for the Red Devils since moving from Chelsea in 2014, scoring 51 goals and setting up a further 47 in this period.
Manchester United yet to make a decision on Mata — Ole Gunnar Solskjaer
Manchester United coach Ole Gunnar Solskjaer revealed last month that the club and Mata are yet to make a decision on his future. The Spaniard has featured just 18 times across all competitions this season, scoring and assisting three times.
Speaking on Mata's future at Old Trafford, Solskjaer expressed;
"I’ve kept the dialogue with Juan [Mata] and we’re due to speak again very soon. Of course, he’s not played as much as he’d like and that’s a decision that we’ll make with him."
"He’s in charge of his own future and he’s been such a good servant for the club. But of course, it’s hard, as I’ve said so many times, to leave good players out, good people out of the team."
"It’s about what does he want as his next step in his career? Is it [to] still play out his career here, or is it going somewhere else? We haven’t made a final decision yet."
Mata's teammate Paul Pogba's future is also a matter of much speculation as he has just a year left on his current deal. Nemanja Matic has also been linked with a move to Italy to reunite with former boss Jose Mourinho.