David Moyes is expected to be backed heavily in next month’s transfer window by the club’s board in a bid to get their season back on track after a difficult opening few months.
Reus has been a top target for some time, with the German international seen as the ideal man to bolster the Red Devils’ attacking options.
It was suspected that the 24-year-old had a £30m release clause in his contract, but it is believed that the situation has changed and that the required fee to take the decision out of the Bundesliga side’s hands is £40m.
Dortmund are desperate to keep hold of one of their star man, but the club’s current failings – they are effectively out of the German title race already – may cause the wide-man to consider his options.
United’s scouts have made Reus a top target after being issued with instructions to find ‘world class players in every position’.
As well as a winger, a new centre-back and a long-term replacement for Patrice Evra are also seen as priorities.