The Kenya international says it will be a "special feeling" to line up opposite the Premier League side, if they are drawn together in the next round of the competition on Thursday
The Scottish side sealed a spot in the round of 16 of the prestigious European competition at the expense of Benfica and Spartak Moscow from Group G, and will face a team that finished first in any of the other seven groups.
Neil Lennon's possible opponents include PSG, Schalke, Malaga, Borrussia Dortmund, Juventus, Bayern Munich or Manchester United. The round of 16 draw is set to be conducted at the Swiss city of Nyon on Thursday.
"I don't believe it will be proper talking about which team to avoid or face at this stage of the competition. We need to be prepared for any eventuality, and bring up impressive performances like the [2-1 win over Barcelona]," Wanyama told Goal.com.
He added, "Facing Manchester United will be a special feeling. I have watched them for some time and heard several good things about the team and I am also told there is a special rivalry. They are certainly amongst favorites to win the Champions League and it will be amazing to face them."
Wanyama has continuously been linked with a move to Old Trafford ahead of the January transfer window amid reports that Sir Alex Ferguson has had the defensive midfielder watched on several occasions in the last few months.