The Red Devils chief travelled to Germany last night to watch the Bundesliga champions take on Borussia Monchengladbach with the intention to scout the forward, but was disappointed to see him dropped by Pep Guardiola.
Moyes is known to be desperate to add top quality players to his squad over the coming transfer windows, and has highlighted a new striker as a priority with the future of Wayne Rooney far from clear.
Mandzukic’s time at the Allianz Arena has been called into question of late, with Bayern having announced a deal for Borussia Dortmund’s Robert Lewandowski to join them at the end of the season.
The 27-year-old has been in excellent form for the club for some time, and may be keen to leave if his first-team role is diluted after the Pole’s arrival.
Moyes is known to be a long-term fan of the goal-getter after tracking him in 2010 while he was manager of Everton.
However a deal at the time proved to be impossible for the then Dinamo Zagreb ace, who joined Wolfsburg instead.