Ilkay Gundogan
Gundogan may have already played his last game for Dortmund in their cup defeat to Wolfsburg on Saturday.Getty

Manchester United target Ilkay Gundogan has confirmed talks with Barcelona and Bayern Munich as he prepares to leave Borussia Dortmund this summer.

Gundogan, 24, rejected the club's offer of a contract extension in May, a decision that has since seen the club confirm plans to sell him to avoid losing him on a free transfer when his deal expires next summer.

United were understood to have made a bid of £21.5m in April and while German daily Der Westen insists the Premier League side is still the most likely destination for Die Mannschaft international, he insists no final verdict has yet been sealed.

When asked if he is learning Catalan or Bavarian, Gundogan said: "We are holding talks yes, but no decision has been made. I cannot say more than this."

Gundogan may have already played in his last game for Dortmund in the side's German Cup final defeat to Wolfsburg on Saturday. The side paid tribute to their departing manager Jürgen Klopp and retiring midfielder Sebastian Kehl, but there was no emotional goodbye for Gundogan.

In early April, Dortmund sporting director Michael Zorc admitted the German's exit was likely but added "it will depend on offers that reach the club".

The Bundesliga giants are adamant they will sell the player, with CEO Hans-Joachim Watzke recently confirming that a number of clubs remain interested in striking a deal.

"It is unquestionable that he will leave Borussia Dortmund this summer," Watzke told Bild."It was not our wish to see him leave but it was his wish. Then we said, 'okay, then we will sell you and focus our plans differently'.

"I am quite confident that there are multiple clubs who want him."

Barcelona's chances of luring Gundogan to the Nou Camp would appear to be hindered by their transfer ban, which prevents the club from registering new players until January 2016 at the earliest.

Reports suggest however the club are hopeful of convincing the player to reject other offers this summer and hold out for a move to Catalonia in the winter transfer window.