The Japan international was an integral part of the Dortmund side that won back-to-back Bundesliga titles, prompting a 21.4 million euro million move to Old Trafford in 2012.
Kagawa struggled to acclimatize in his first season despite contributing towards United’s 20th league title, while injuries allied to a chronic loss of form and confidence saw him restricted to making just 30 appearances in all competitions under David Moyes last season.
After running the rule over his squad in preseason and the early part of the Premier League campaign Louis van Gaal has deemed Kagawa, who is likely to have made his final United appearance in the embarrassing 4-0 defeat against MK Dons in the Capital One Cup on Tuesday, surplus to requirements.MORE: Alex Morgan upset at 159-degree temps | Transfer photos
United has already spent over €163.5m in the transfer market this summer on Angel Di Maria, Ander Herrera and Luke Shaw and Goal understands it will make a renewed push to sign Juventus midfielder Arturo Vidal as well as Ajax defender Daley Blind.
The Old Trafford giants are looking to trim their squad as a result of their record summer outlay and are willing to listen to offers for the likes of Kagawa and Javier Hernandez, while Danny Welbeck could also depart before the close of the window.
Dortmund, which on Thursday was drawn in the same Champions League group as Arsenal, is keen to take Kagawa on a season-long loan with a view to buy.
Jurgen Klopp’s side finished runner-up to Bayern Munich in the Bundesliga last season and lost key striker Robert Lewandowski to their its rival earlier this summer.