The 26-year-old midfielder has 12 months left on his contract and his priority is believed to be signing a new long-term contract with Bayern Munich.
But negotiations between the two camps have stalled as Bayern Munich’s current offer is not close to the €20m per year salary Goretzka has been demanding.
Manchester United hold an interest in the Goretzka and have been in touch with the midfielder’s camp over a potential transfer.
And Manchester United have specified concrete figures during talks with the German midfielder’s agent.
The Premier League giants are trying to take advantage of the standoff that exists between Bayern Munich and Goretzka.
The midfielder is still keen on staying at Bayern Munich and he still wants to agree on a new contract with the club.
But for the moment, there is a gap between what he wants and what the German champions are offering at the moment.
The Bavarians have a strict wage structure and are keen to make sure they manage their finances.