Reports suggest manager David Moyes has set his sights on the German international, after seemingly failing with a move for Barcelona star Cesc Fabregas.
United have seen three consecutive bids turned down for the Spanish midfielder, leaving Moyes to turn his attentions elsewhere under growing pressure to secure his first marquee signing at the club since officially taking over on July 1.
Everton midfielder Maraoune Fellaini is thought to be another option, although Gundogan is now understood to be the prime target after the German played a key part in Dortmund’s impressive run to the Champions League final last season.
The 22-year-old has two years to run on his current Dortmund deal, and despite reported ongoing talks over an extension, United remain confident they can land the player for around £20million.
Moyes has been given a glowing reference on the player from his former teammate Shinji Kagawa, who signed from Dortmund himself only last summer.
Gundogan has previously been linked with a move to the Premier League, with London duo Arsenal and Chelsea both being credited with an interest.
Catalan giants Barcelona were linked with a move for the 22-year-old earlier in the transfer window, although their interest has since waned.
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