The young Frenchman has become one of Europe's most sought-after players after impressing in the heart of Julian Nagelsmann's defence as Leipzig reached the Champions League semi-finals last season.
United have been heavily linked with him in the past while Liverpool are also said to be interested as Jurgen Klopp looks for emergency reinforcements in his defence because of their injury crisis.
But, according to The Athletic, German giants Bayern Munich want to keep him in the Bundesliga are now leading the race for Upamecano's signature.
The German side were said to have no pressing desire to bring him to the Allianz Arena but their stance has now changed with experienced duo David Alaba and Jerome Boateng expected to leave next summer.
A €42million (£38m) release clause in Upamecano's contact also kicks in once the current season finishes, meaning he presents value as a long-term fixture in Bayern's defence.
The 22-year-old is reportedly keen to sort his future quickly in the hope he has no distractions going into France's final few matches ahead of the delayed European Championships next summer.
United have 'cooled' their interest in Upamecano and he is no longer one of their main targets to bolster Ole Gunnar Solskjaer's defence.
There have been questions marks aimed at Ole Gunnar Solskjaer's preferred partnership of Harry Maguire and Victor Lindelof in recent months and United do still want to buy a defender in the summer.
But Upamecano will not be coming into replace either of them with Bayern said to be the most likely destination.
He has made 16 appearances for Leipzig so far this season with Nagelsmann's side dumping United out of the Champions League last week.
United will now have to look for alternative options in defence and Brighton's Ben White is believed to be one of them.
The 23-year-old has started all 12 Premier League games for the Seagulls this season, forming a solid defensive partnership in a back three with Lewis Dunk and Adam Webster on the south coast.
According to Manchester Evening News last week, United are huge admirers of the English defender and will weigh up a move for him in January.


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