Red Devils chief David Moyes is desperate to bolster his squad this month after a thoroughly disappointing start to the season.
After 20 games United are 11 points off of top spot, with a dysfunctional midfield widely seen as a major factor in the club’s struggles.
The Scot is ready to address this issue with a move for Gundogan, despite the German playmaker having been out of action since August.
Moyes is a huge admirer of Gundogan, and has been watching his progress closely since taking control at Old Trafford.
United have been further boosted by the 23-year-old’s contractual situation, with midfield ace having entered the final 18 months of his deal.
This could lead to a potential exit, and the Premier League champions are believed to be confident that a £24m offer will be sufficient to snap up their man.
The Bundesliga ace is also on the radar of Real Madrid, with the la Liga giants rumoured to be considering a swap deal involving Nuri Sahin – currently on loan at Dortmund.