The 21-year-old has been compared to compatriot Nemanja Vidic, and is a strong, pacy defender who, at 6ft 3in tall, has the height to handle the physical nature of the English game.
He can also speak fluent English having been brought up in the United States.
The report indicates that the Serb would cost United something in the region of €20 million, and Hans-Joachim Watzke, Borussia's general manager, insisted that the Red Devils would need to make a lucrative offer to land the player.
"Selling Neven Subotic is a non-issue," he said.
"If Manchester United is wanting to have him, they would need to sign over a property of two oil-fields to us.
"Or at least two big trucks full of packaged pound notes.
"We have no intention to sell the player, he is under contract."Become a fan of Goal.com UK's Facebook fan page for all the latest news and insight into everything related to the beautiful game!