Borussia Dortmund accrued an impress roster of youngsters on their way to last season’s Bundesliga win, and none have impressed more than Shinji Kagawa.

These performances have drawn attention from far and wide, and with Dortmund out of the Champions League, Liverpool, Man Utd and AC Milan are set to tempt the striker away.

Dortmund paid just £300,000 to the J-League’s Cerezo Osaka for the player but his value has risen dramatically, and Italian site ITA reports AC are set to offer €15 million for the player, a move talkSPORT believes will likely prompt similar action from at least one, if not more, Premiership clubs.

As well as a great young player, these clubs may also have an eye on the possible financial benefits that come with signing an Asian player. Man Utd have long been cashing in on Park JI-Sung in the Korea market, But China’s Dong Fangzhou shows the limits to these transfers. Liverpool will be hoping Kagawa has more in common with the former than the latter.

Man Utd’s interest reflects their current rebuilding phase, and SAF's policy of snapping up the best youngsters across Europe to build a United team that can go on challenging Man City and others for years to come. Kagawa would fit nicely slongside the likes of De Gea, Jones, and Smalling in this future team.

Kagawa, just 22, looks set to make these clubs wait however as he recently told German paper Die Welt “"Right now, it's just about me being successful here with Dortmund”, and went on "For a player like me to come here and win the championship is really an honour".

His contract runs until 2013, and the player doesn't seem like he will force a move away, but will Dortmund be able to resist cashing in on the player for a big profit?