The Red Devils have made signing a striker one of their priorities during the summer transfer window, with Anthony Martial set to officially leave Old Trafford on a free transfer at the end of the month.
Man United want to bring in support for Rasmus Hojlund next season, and a recent report claimed that Brentford's Ivan Toney, Bologna's Joshua Zirkzee and Lille's Jonathan David were being tracked.
According to Bild, the 20-time English champions are also keen on Beier, with Erik ten Hag's side approaching the striker's camp to learn of his wage demands.
The report claims that there is a €32.5m (£27.5m) release clause in his current deal, and Hoffenheim will find it difficult to keep hold of him this summer, as Bayer Leverkusen, Liverpool, Nottingham Forest and Brentford are also said to be weighing up moves during the upcoming market.
Man United 'make approach for Beier'
Beier came through the youth system at Hoffenheim, making his first-team debut in 2020, and he has represented his current side on 46 occasions, scoring 18 goals and registering four assists.
The striker also spent two seasons on loan at Hannover in 2021-22 and 2022-23, scoring 15 goals and registering seven assists in 68 appearances in all competitions.
The Germany international was in strong form for Hoffenheim last season, meanwhile, finding the back of the net on 16 occasions in 33 Bundesliga matches, in addition to registering three assists.
Beier is in the Germany squad for Euro 2020, and he will be bidding to add to one his one cap for the national side ahead of what could be a huge transfer window for him on a personal level.
Would Beier be a good signing for Man United?
Moving for Beier would be somewhat of a risk, as he is unproven in the Premier League, but at the age of 21, he has played a lot of football and would arrive with good experience.
Indeed, the striker has played 42 times in the Bundesliga, boasting an impressive 16 goals, while he has also featured twice in the Europa League, managing two goals and one assist.
Beier's experience with Germany this summer will stand him in good stead as he seemingly prepares to make a move during the summer window.
In the current market, €32.5m (£27.5m) is not a lot of money for a player of his quality, and it would be a huge surprise if he was still with Hoffenheim beyond the transfer deadline.
However, Man United are thought to favour signing a player with slightly more experience, as that was a criticism levelled at Hojlund during his debut season at Old Trafford.