The 23-year-old playmaker has been one of the Red Devils’ top targets for some time, with David Moyes thought to be a huge admirer of the silky passer.
Although he is one of Dortmund’s key first-team players, rumours indicate that the German international may be allowed to leave the Westfalenstadion at the end of the season thanks to a £23m release clause.
It is understood that Gundogan’s father, Irfan, has already held discussions with Barcelona and Real Madrid, while Arsenal and Chelsea are interested.
However, United are hopeful that the lure of guaranteed playing time and the chance to become the focal point of the side after a disappointing spell may be enough to tempt him to opt against a move to any other interested party.
Dortmund are trying to tie their man down to a new deal, but may find it difficult to do so.
It has been suggested that a swap deal for Nuri Sahin of Real – once on loan at Liverpool – could be conducted, but there have been no announcements to suggest than agreement is in place.