The 22-year-old midfielder has been earning rave reviews at Borussia Dortmund this season, attracting admiring glances from a host of other top European clubs.
Red Devils boss Sir Alex Ferguson has been credited with an interest in bringing Gundogan to Old Trafford, as he looks to strengthen his midfield options ahead of the 2013/14 campaign.
With Paul Scholes approaching the end of his illustrious career, Manchester United scouts are already on the lookout for his long-term successor, with the Germany international identified as the man to fill the void once he retires next year.
However, the newly crowned Premier League champions will face serious competition for Gundogan's signature after it emerged that Barcelona have been monitoring the player for some time, and are ready to make a rival bid in an attempt to lure him to Camp Nou.
Tito Vilanova has his sights set on a number of reinforcements when the transfer window reopens on July 1, as he looks to make a renewed push towards the Champions League crown next season.
However, this year's finalists, Dortmund will be looking to keep Gundogan at the Westfalenstadion, and are understood to have already opened negotiations with the player's agent about extending his stay in the Bundesliga.