Erik ten Hag wants United to sign a forward in the summer. Beier has 16 goals in 33 games and is part of the senior German national team squad.
'He runs an incredible amount, works for the team, and rewards himself with goals' - Miroslav Klose on Beier. Hoffenheim wants €32.5 million release clause met by United.
United's initial summer transfer budget is £35 million. They aim to increase funds by selling Sancho, Greenwood, and Casemiro.
Reports suggest financial restrictions are preventing United from making immediate transfers. Beier named Hoffenheim's Player of the Season and has earned a Germany call-up.
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