In December, chief correspondent Graeme Bailey confirmed that Arsenal have so far failed to convince Heaven to sign his first professional deal.
The defender was offered another deal by Arsenal when he turned 18 in September, but that has also gone unsigned to this point.
As well as Manchester United, the likes of Chelsea, Liverpool, Manchester City and Newcastle United are all showing an active interest in the England youth international.
Now, Romano has explained in detail why Man United are so keen to bring Heaven to Old Trafford.
Romano, speaking on his YouTube channel, reported that Man United see players like Heaven as crucial to their rebuild.
He reiterated that the Red Devils are leading the race for the Arsenal talent, though the likes of Barcelona and Eintracht Frankfurt are also in the picture.
“Manchester United want to hijack this new deal for the player and bring Ayden Heaven to Old Trafford,” Romano said on his YouTube channel.
“They believe at Manchester United that he’s a top player for the future.
“They’re building a lot for the future – remember what they did with Sekou Kone, remember what they did with Chido Obi Martin and more players for present and future.
“So Man United want to obviously do investments for the first team, but also for the academy, for the future of the club and for players who can already be part of the first team view in few years.
“They believe that this is absolutely crucial to rebuild the Manchester United future, the project and so important contacts ongoing with Manchester United seen as leading the race for Ayden Heaven.”
Heaven is already in the first-team picture at Arsenal and has already made his Gunners debut, featuring in the Carabao Cup win over Preston.
Arsenal youth team expert Jeorge Bird has described the 18-year-old as a "highly-rated centre-back" and said his "overall performances are often of a very high standard".
Bird added: "Heaven is composed in possession and reads the game very well, while he relishes bringing the ball out from the back when the opportunity arises."
Heaven featured in a pre-season game against Manchester United, where he bounced back after an error which saw Rasmus Hojlund get the better of him.
Speaking to the Arsenal media team about Heaven's response, Mikel Arteta said: "Very impressive. At 17, I don't know how many players are able to do that on a stage like this.
"He's lost a duel against one of the strongest and fastest players in the world, it can happen.
"But the reaction afterwards, the composure, the quality, the body language that he had were all remarkable. I'm really happy with him."
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