MANCHESTER UNITED are keeping tabs on Bayern Munich star Dayot Upamecano, who is set to become a free agent.Upamecano, 26, is one of Bayern’s most focal figures at the back but his contract runs out in June.Manchester United are keeping tabs on Bayern Munich star Dayot UpamecanoF. Noever/FC Bayern via Getty ImagesMan Utd manager Ruben Amorim needs more depth in defenceGareth Copley/Getty ImagesAccording to Bild, United are “showing serious interest” in the centre-back’s contract situation as he could pose as one of the best bargain deals in next year’s summer transfer window.However, the Red Devils are facing competition from rivals Liverpool who are also searching for an elite defender.The Reds came just a whisker away from signing Crystal Palace star Marc Guehi on deadline day last summer.However, Palace couldn’t secure a replacement in time and the deal fell through.Guehi will also become a free agent in June and will attract a raft of interest, which means the Merseysiders could miss out on him again and thus will have to consider alternatives.Real Madrid and Barcelona are also monitoring Upamecano’s situation at the Allianz Arena, which appears to be under strain.While Bayern have agreed on a base salary with the France international, the sticking point is the signing-on bonus.The gap between the German champions’ offer and the three-time Bundesliga title winner’s expectations has rendered negotiations extremely difficult.CASINO SPECIAL – BEST CASINO BONUSES FROM £10 DEPOSITSUnited focused heavily on attacking additions this past summer with the arrival of Bryan Mbeumo, Matheus Cunha and Benjamin Sesko.At the same time, Victor Lindelof and Jonny Evans left without any replacements coming in. That left manager Ruben Amorim without enough depth at the back to accommodate his preferred 3-4-2-1 formation.