The German ace has been on the Red Devils' radar this season, with recent reports suggesting Louis van Gaal will try and sign Gundogan and his team-mate Mats Hummels.
Arsenal have also been tracking the 24-year-old with Arsene Wenger keen to beef up his midfield.
The Sun claim Dortmund are ready to cash in on Gundogan, who is thought to be valued at £20million.
They suggest that Louis van Gaal has been happy with Michael Carrick this term, but he is willing to accommodate two deep-lying midfielders.
GETTY
Manchester United are keen to sign Ilkay Gundogan
Van Gaal is expected to spend big again this summer after outlaying over £150m on acquisitions last year.
Gundogan has netted three times in 27 appearances for the Bundesliga outfit this term.
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