Sabitzer has been with Leipzig for the past seven years and was part of the side which secured promotion to the German top-flight in 2016.
The 27-year-old had his best season for the Bundesliga outfit last term, registering 16 goal and 11 assists while regularly operating on the right wing or the number 10 role.
He has played in a more central midfield role this season but has still made contributions with seven goals and six assists in all competitions.
It is now reported that Leipzig could sanction his departure this summer amid his reluctance to sign a new contract beyond June 2022.
His situation has caught the eye of Liverpool, United and Spurs, but it is claimed that Jose Mourinho’s side could be the most likely destination for him.
Leipzig are likely to demand around £36 million to part ways with the playmaker.
United may be on the lookout for a creative midfielder depending on the contract situation of Paul Pogba this summer.
The Frenchman’s deal expires at the end of next season, and talks over a renewal have yet to progress.
Atletico Madrid’s Marcos Llorente was recently linked with a move, but it is reported that he could cost a staggering £103m.
Sabitzer could be a low-cost option, and he could emerge as a leader with his experience of captaining title-chasing Leipzig.
Meanwhile, Jurgen Klopp’s side need a playmaker who can supplement Sadio Mane, Mohamed Salah and Roberto Firmino with key scoring contributions.
The club are bracing for the departure of contract rebel Georginio Wijnaldum. Sabitzer would be a like-for-like replacement who is better going forward.
Spurs have had a high dependence on the front duo of Harry Kane and Heung-min Son to find the back of the net regularly.
Their season has quite often derailed when one or the other has been injured, and they need more creativity in the final third of the pitch.
Tanguy Ndombele has stood out on occasions from the number 10 role this term, but Sabitzer could be more suited to playing in the position.
Stats from Transfermarkt.com