Red Devils supremo Ed Woodward is willing to make £60m available for the swoop and the club could offer a £200,000-a-week contract to the African star.
Despite United struggling to qualify for next season's Champions League they are convinced they can persuade the 26-year-old to move to Old Trafford, report the Daily Mirror.
They have already spoken to Aubameyang's representatives and United believe the appeal of the club itself will prove to be enough in securing his signature.
Facts you should know about Arsenal and Man Utd target Pierre Emerick AubameyangTuesday, 12th January 2016
Starsport profile Arsenal and Manchester United target Pierre Emerick Aubameyang
Arsenal were interested in the Gabon international but Dortmund's demands have scared Arsene Wenger off.
The same cannot be said of United who are willing to break the bank for Aubameyang who has 30 goals in 31 appearances this season.
The Red Devils are set to overhaul their squad in the summer after another lacklustre season under Louis van Gaal.
Many expect the Dutchman to leave his post a year early and for former Chelsea manager Jose Mourinho to take over at Old Trafford.
Sir Alex Ferguson's close friendship with the Special One is said to be a factor in him potentially replacing Van Gaal.
After another Premier League loss to Sunderland at the weekend United now turn their attention to the Europa League as they travel to Denmark on Thursday to face FC Midtjylland.
