The 18-year-old has had an impressive season with the Turkish giants, and has been watched by United scouts.
It is understood Gala are looking for around £20m for the youngster, who has also been looked at by Arsenal.
But there are rumours of a £7m buyout clause for clubs outside Turkey.
He has been watched by some of Europe’s elite, with Roma and Inter Milan also interested.
The centre-back is thought to have impressed the Red Devils with his powerful presence in the air.
Galatasaray are keen to extend Kabak’s deal and increase his buyout to more than £30m.
Mourinho has suffered a defensive crisis this season with a number of injuries to his key men.
Chris Smalling, Phil Jones and Eric Bailly have all suffered setbacks and Luke Shaw has also struggled to stay fit.
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