The Germany midfielder is inside the final year of his current contract and has been left unimpressed by Bayern's offer to renew.
Instead, reports BILD, United have bettered the proposal tabled by Bayern.
Goretzka's camp are seeking €20m-a-year, while Bayern have so far not gone higher than €12m-a-year.
With United's offer on the table, talks between Goretzka's agent and Bayern are continuing.
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!