The Hoops midfielder slammed in a dramatic late penalty in the Group G decider against Spartak Moscow at Parkhead on Wednesday to seal the 2-1 win and a place in the knockout stages of the competition along with section winners Barcelona.
Neil Lennon's men could face United, Malaga, Juventus, Bayern Munich, Borussia Dortmund, Schalke or Paris St Germain when the draw is made on December 20.
Celtic beat Barcelona 2-1 at Parkhead on their way to reaching 10 points and it is that victory which Commons holds up as evidence of the Scottish champions' confidence.
However, the Mansfield-born Scotland international, who played for Stoke, Derby and Nottingham Forest before his move to Celtic in 2011, would like another trip to Old Trafford.
"I think we can beat anyone on our day, we have proved that, not only in the SPL but in Europe, we can beat top, top sides," he said. "With our fans and the way we set out to win games, I don't think anyone will fancy coming to play us.
"So it's going to be a tough draw for whoever it is.
"There are a few really tough sides but being a boy from down south, I would like to play Man United.
"I've played them before a couple of times but I was a Man United fan as a kid so for me, to get the chance to play against that club and play at that stadium again would be a dream come true again."
The 29-year-old was speaking at Lennoxtown as he nursed a dead leg which saw him taken off on a stretcher five minutes from time following a challenge from Kim Kallstrom which earned the Spartak midfielder a second yellow card.