Leverkusen are currently sitting five points clear at the top of the Bundesliga table after beating title rivals Bayern Munich 3-0 in Saturday's home encounter.
Xabi Alonso's side have also made their way to the DFB-Pokal semi-finals and the knockout stages of the Europa League.
While Leverkusen are enjoying a memorable campaign, their success has led to several members of their squad being linked with moves away in the summer.
A recent report claimed that Liverpool are showing an interest in attacker Florian Wirtz and defender Piero Hincapie.
Meanwhile, according to Manchester Evening News, Man United are keeping tabs on Frimpong and Tapsoba after initially identifying the pair as potential targets last year.
Although Frimpong can play on the right side of defence, he has tended to operate a little further forward this season.
The Dutchman has made 27 competitive appearances across all competitions this term, scoring six goals and providing 10 assists.
Man United are seemingly on the lookout for a new right-back, with uncertainty surrounding the long-term future of Aaron Wan-Bissaka.
The 26-year-old has less than 18 months remaining on his current contract, and there is a possibility that he could be sold in the summer.
However, Man United could face competition from Arsenal, who are said to be prepared to trigger Frimpong's £34m release in the next transfer window.
As for Tapsoba, he has been a regular fixture in the Leverkusen side this season, having featured in 25 matches across all competitions.
Tapsoba, who arrived from Vitoria de Guimaraes in 2020, is under contract until the summer of 2028 after putting pen to paper on a new deal last year.
The Red Devils are expected to sign a new centre-back ahead of the 2024-25 season, with Jonny Evans and Raphael Varane out of contract in the summer.