The France international is widely expected to leave RB Leipzig at the end of the current campaign and is not short of admirers.
Upamecano was heavily linked with a move away last summer but deicded to continue his development for Leipzig for another season.
Leipzig even rewarded the 22-year-old with a new contract but it includes a release clause of around €50m (£43.9m) that becomes active this summer.
Bayern have made it clear they want to sign Upamecano with David Alaba set to leave on a free transfer this summer.
The Bundesliga champions are the favourites for Upamecano's signature but the player is aware of strong interest from the Premier League.
Despite signing two new centre-backs in January, Liverpool are reportedly still keen on Upamecano along with rivals Chelsea.
United have been heavily linked with a move for Upamecano over the last 12 months but are reportedly no longer an option for the youngster.
Upamecano actually endured one of his toughest games of the season at Old Trafford when Leipzig were thrashed 5-0 by United.
Only three players average more passes per game in the Bundesliga this season than Upamecano (80.4) - the highest ever return in a league campaign in his career by a considerable distance.
Content created and supplied by: Dailynews24\7 (via Opera News )