Man Utd's reported €30m bid for Mats Hummels played down by Dortmund

ESPN FC's Craig Burley and Janusz Michallik analyse how Borussia Dortmund's Mats Hummels would fit in at Manchester United.

Borussia Dortmund sporting director Michael Zorc has played down speculation that Manchester United have made a bid for star defender Mats Hummels.

Amid , Hummels, 26, went public and said he was considering his future, claiming he was "reflecting" over whether to leave the club he joined in 2009.

On Wednesday, Sport Bild reported Manchester United have made a first bid for the Germany centre-back with the paper, citing sources in England, reporting that Louis van Gaal had tabled a €30 million offer.

Premier League transfer spending set a new 760 million pound record.

"I can't confirm that," Zorc told , while Hummels added: "I don't want to comment on it all the time. I've done that a few weeks ago, and that has to be enough."

Incoming Dortmund coach Thomas Tuchel -- who will replace Jurgen Klopp this summer -- is likely to want to include him in his plans for the 2015-16 season, and club CEO Hans-Joachim Watzke reiterated: "The decision were Hummels will play in the new season will be made by Borussia Dortmund."

Tuchel will almost certainly overhaul this season's underperforming squad when he arrives, with recent reports in Germany suggest that holding midfielder Ilkay Gundogan is nearing an exit. He is currently under contract until 2016, but has so far been reluctant to sign a new deal.

Should Gundogan leave the club, that Dortmund have targeted Germany under-21 midfielder Johannes Geis, who has enjoyed a good season with Mainz (Tuchel's former club), and

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