The Premier League champions are planning to lure the Polish ace with a 38 million pound package, the Sun reports.
The report further said that although United has long chased Lewandowski, they are set to face stiff competition from Bayern Munich who is willing to offer Dortmund 30 million pound to convince them to part with their prized asset.
According to the report, while Dortmund still insists on keeping their valuable player with them, United's offer to give a 28 million pound fee and 200,000 pound a week salary is expected to persuade the Germans.
The Polish striker had managed to defeat Real Madrid at a pulsating match by 4 nil in the semi-final first leg of the Champions League and has since then signed an agreement with Munich for the next season as confirmed by the striker's agent Maik Barthel, the report added. (ANI )