Kagawa, 23, has been linked with United for some time and it appears the deal may be close to coming to fruition, with Dortmund sporting director Michael Zorc stating "some details are still to be confirmed".
Kicker suggests that the two sides are close to agreeing an initial €15 million fee, potentially rising to €22 million with add-ons.
Kagawa recently confirmed that he has met with Old Trafford boss Sir Alex Ferguson over a move and, amid talk of other suitors, it appears that United are leading the chase for the playmaker.
Formerly of Cerezo Osaka, Kagawa moved to Dortmund in 2010 and helped inspire the Westfalenstadion side to Bundesliga titles in both seasons at the club, as well as the 2011-12 DFB Pokal trophy.
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