Erik ten Hag has added French centre-back Leny Yoro and Dutch forward Joshua Zirkzee to his squad so far this summer but is keen to bolster his squad further before the start of the new season.
Mazraoui, who has made 55 appearances for Bayern and has 28 caps for Morocco, has emerged as a target for the Red Devils as they look to cash in on Aaron Wan-Bissaka.
Manchester United spent £50m on Wan-Bissaka five years ago but are ready to sell the defender for just £15m this summer.
The 26-year-old former Crystal Palace star has been linked with a move back to London, with West Ham keen to strengthen new manager Julen Lopetegui’s squad.
Wan-Bissaka’s move to east London will pave the way for Mazraoui’s arrival at Manchester United and the defender, also 26, has already agreed terms with the Premier League giants, according to Foot Mercato.
United are expected to pay around £15m for the Moroccan, with a further £5m heading to Bundesliga giants Bayern Munich in add-ons.
Ten Hag has often targeted his former players since becoming Manchester United manager and Mazraoui featured heavily under the Dutchman at Ajax.
Mazraoui joined Bayern Munich in 2022 and has played 38 league games for the German club across his two seasons at the Allianz Arena.
Man Utd beaten by Arsenal in pre-season
Manchester United’s pre-season schedule began with a 1-0 defeat to Norwegian outfit Rosenborg.
Ten Hag’s side then beat Scottish giants Rangers 2-0 before losing 2-1 to Premier League rivals Arsenal in the early hours of Sunday morning.
Rasmus Hojlund gave the Red Devils an early lead at the SoFi Stadium in Los Angeles but Arsenal came from behind courtesy of Gabriel Jesus and Gabriel Martinelli.
‘I think [the game] was a very good level for the third week of pre-season, from both sides, but in the first half I thought we were the better team,’ Ten Hag said.
‘We scored a very good goal, a very good ball in behind from [Marcus] Rashford and then [Rasmus] Hojlund with a very good move and a finish, I was very pleased.
‘We also created some more good chances and we then conceded the goal which was offside.’
Manchester United continue their pre-season preparations on Thursday against Spanish side Real Betis.
United, who finished eighth in the Premier League last season, face Manchester rivals City in the Community Shield final on August 10.
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