Manchester United is rumored to be kicking the tires on a potential deal for Argentine superstar Lionel Messi.

Reports are United execs have made at least two inquiries over the last three weeks gauging the feasibility of pulling off such a monster deal. The move is widely seen as a precursor to United returning to the Champions League under Jose Mourinho for the 2017-18 season.

Deal Would be Record-Setter

Any deal for Messi would exceed the record-setting $83.5 million world record transfer Real Madrid executed with Tottenham to obtain the services of Gareth Bale.

Messi's current deal is set to expire in 2018 and there are already rumors he would seek certain guarantees from Barcelona before putting his name on the dotted line once more. Over his time there, he has already scored a staggering 453 goals in 531 games.

Meanwhile, sources close to Messi have refused to rule out the possibility of such a move, while United has a reputation for chasing the game's biggest stars.

In times past, the team has made attempts to resign Cristiano Ronaldo and made overtures in the direction of Bale and Neymar.

Messi's Tax Fraud Case Taking a Toll

It's no secret Messi's frustrations have boiled in Spain, where he is currently awaiting a ruling in a tax fraud case naming him and his father as defendants.  

The 28-year-old superstar and his dad are accused of setting up a fake chain of stores in Belize and Uruguay to avoid paying takes on 4.16 million euros ($3.2 million) of the star player's massive income.

"I didn't know anything," Messi testified during his recent trial. "I only worried about playing football."

Prosecutors countered by arguing even 10-year-old children know to pay taxes and they do not believe the evidence presented by Messi and his team of attorneys. A verdict in the case is expected over the next several days.