The report claims that De Ligt is open to joining United as he does not want to stay as a back-up option, however, the club are yet to submit an offer to Bayern.
Earlier this month, reports claimed that Bayern are holding out for a €50m (£42m) fee for De Ligt, who started just 16 games in the Bundesliga last season.
United, however, are working on a restricted budget this summer and are said to only be prepared to pay around €35m (£29.6m) for De Ligt.
Erik ten Hag is said to have remained a huge admirer of De Ligt having worked with him for just over one season at Ajax.
When asked about his future at Bayern earlier this month De Ligt, who is with the Netherlands squad for Euro 2024, said: ‘I’ve already said this is not the time for me to think about it.
‘We’re playing at the Euros now and that’s very important for me and the national team. That’s why I can’t say now what I think about this situation.
‘But what I can say is that I’ve now played my second season at Bayern – I’m very happy. For now I’m focused on the Euros and then we’ll see what happens.’
Bayern, meanwhile, are already planning for De Ligt’s departure as they have held extensive talks to sign Jonathan Tah from Bayern Munich.
For more stories like this, check our sport page.
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