The Dortmund striker is regarded as one of Europe’s hottest strikers this season.
The Gabonese star has scored 30 goals in 31 matches for Borussia Dortmund this season.
Manchester United chief executive Ed Woodward revealed earlier this week that the club has cash reserves of more than £120million and are ready to spend on new players this summer.
The Mail on Sunday reports that United will have to pay around £70million, if they are to sign the striker.
United have only scored a total of 33 goals in their 26 games this season and are desperate to strengthen up front.