While they have Michael Carrick in place after sacking Ruben Amorim, United only see their former midfielder as a stop-gap to the end of the season.
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Sky Deutschland says United have made contact with Kovac's camp seeking information on the Croatian's plans.
Kovac took charge of Dortmund a year ago and penned an extension to 2027 at the start of this season.
However, it's understood the 54 year-old holds an ambition to work in the Premier League.
Dortmund sit second in the Bundesliga, 11 points off near-perfect Bayern, and are tenth in the Champions League.
