Gittens is expected to stay with Dortmund until the end of the season, but United and Liverpool are preparing for a transfer tug of war.
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Chelsea is also interested in the 20-year-old winger, who has impressed in the Bundesliga.
United have reportedly contacted Gittens' representatives to gain an advantage over their rivals, per Sky Sports.
The club hopes to finalize a deal before Liverpool and Chelsea can make their moves.
This proactive approach could give United the upper hand in signing the talented winger.