The United and Real Madrid target has been reported to be in the process of making a “well-thought decision” regarding his future amid speculation that the German midfield ace has already accepted an Old Trafford move.
The Metro quote the German website Bild where the player talks about the speculation surrounding his future at Dortmund.
"I have not made a final decision on my future yet," he told Bild.
"Dortmund are the first team I am talking to. I will soon make a well-thought decision. But I am keeping my options open at this point."
Gundogan has just 12 months left on his Dortmund contract so buyers can expect a reasonable discount on his fee. The player would be a good fit at United as an attacking midfielder linking play from Carrick to van Persie or Rooney in the centre of the park.
The 23-year-old is a German international of Turkish origin and is currently out with an injury having played only four matches this season. He has made a total of 84 appearences for Borussia Dortmund across all competitions, scoring 10 goals. Ilkay has played at every international level from U18 to the senior squad where he has gained eight caps and scored two goals. The player started his senior career at VfL Bochum II, going on to join Nurnberg in 2009 and Dortmund in 2011.
The Metro claims that David Moyes has made Gundogan their main target for transfer in January and is desperate to conclude the deal before the transfer window closes.