Tolisso has made just nine starts in the Bundesliga and Champions League this season, with a further six outings coming from the substitutes' bench.
With the 25-year-old having failed to secure regular game time at the Allianz Arena since 2017, Bild claims that Bayern are ready to cash in on the France international.
The report suggests that the German giants want to raise transfer funds in order to boost their chances of signing Kai Havertz from Bayer Leverkusen.
United and Arsenal could both be in the market for new midfielders in the summer as they look to strengthen their respective squads.
While United may view Tolisso as a replacement for Nemanja Matic, Gunners boss Mikel Arteta may wish to bring in more competition for Granit Xhaka, Lucas Torreira and Matteo Guendouzi respectively. body check tags ::