The daily newspaper states that United are ready to resurrect their interest in the Germany midfielder who recently signed a contract extension with the Bundesliga giants.
The Red Devil’s are also preparing a final bid for Bayern Munich striker Thomas Muller.
Dortmund rejected an approach from United for Gündoğan according to the German newspaper Express.
Gündoğan recently signed a contract extension with Dortmund however, he has recently also been linked with a move to Juventus.
The Bianconeri manager Massimiliano Allegri is keen on a move for the Germany international according to Calciomercato.
Gündoğan previously turned down a contract offer from Dortmund but changed his mind regarding his future following discussions with their newly appointed manager Thomas Tuchel.
The 25-year-old wrapped up the season with five assists and three goals in 33 appearances in all competitions.