According to The People, Sir Alex Ferguson has made Smith his top summer target and will make a move once Leeds' fate is confirmed.
Privately he knows that it will be a battle to get Smith to abandon his boyhood club for Old Trafford.
Although Smith has declared his loyalty to Leeds, Ferguson will hope to convince him that Old Trafford is the place where his ambitions can be fulfilled.
Ferguson has made no secret of his admiration of Smith during a desperate season for Leeds and he is willing to sell Diego Forlan to help finance a deal.