The Sun claim the Clarets view Roberts as a potential replacement for Michael Keane.
“Barnsley star Marc Roberts is wanted by Burnley to replace Michael Keane”
The England under-21 ace has dazzled since quitting United permanently in 2015.
And he’s expected to be at the centre of a tug-of-war between the Premier League’s big-hitters in January.
Roberts, 26, is untried in the top-flight, but has impressed at Barnsley since getting his big break in league football.
The powerful centre-back had only played non-league before the Championship outfit came calling in May 2015.
Burnley might not need to dip into the transfer market if they can keep Keane.
Sean Dyche’s side rejected a £18m offer from the Foxes in June and chairman Mike Garlick has revealed the club want Keane to sign a new long-term deal.
Asked if he was hopeful a new deal could still be agreed, Garlick said: “We want him to stay for the long term, that’s for sure, so we’d like to think so.”