The Sunday Express reports that Muller is keen to follow former team-mate Bastian Schweinsteiger to Old Trafford before the transfer window closes.
The news could revive United’s interest in signing Muller before the transfer window closes at the start of September.
The Germany World Cup star has long been linked with a move to Louis van Gaal’s side.
Reports suggest United have had two previous bids for Muller rejected by Bayern Munich, but could make an third attempt.