Manchester United have reportedly identified Borussia Dortmund midfielder Ilkay Gundogan as a potential summer transfer window acquisition with their hopes of signing Cesc Fabregas fading.

Barcelona have rebuffed three bids from Manchester United in their pursuit of Fabregas, and David Moyes may now be forced to look elsewhere in search of midfield reinforcements.

According to Metro, the impending reality that Fabregas will not be moving to Old Trafford is set to prompt the Premier League champions to approach Borussia Dortmund on the subject of Gundogan.

Gundogan had been linked with Manchester United during the tenure of Sir Alex Ferguson, and Moyes could now seemingly follow-up the interest of his predecessor by making a formal bid.

The 22-year-old, who has been endorsed by former BVB teammate Shinji Kagawa, and Manchester United are reported to believe they can capture the player for around £20 million.

Dortmund, however, may be loath to sell the Germany international having already been forced into the sale of young playmaker Mario Götze to Bundesliga rivals Bayern Munich.

The Champions League finalists have moved to compensate for the departure of Götze by recruiting Henrikh Mkhitaryan from Shakhtar Donetsk, but the sale of another midfielder would appear unlikely.

Manchester United will be hopeful, however, with Gundogan having only two years left on his current contract with BVB, and no agreement over an extension reached with the youngster.

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