The Netherlands international is on United’s shortlist of defenders as the Premier League club look to recruit at least one new centre-back in the summer window.
United have already had a £45 million offer turned down by Everton for Jarrad Branthwaite this month, but the club have also held internal talks over a deal for De Ligt.
The 24-year-old is out of favour at Bayern Munich and the Bundesliga club are open to selling him just two years after his €77m (£65.6m) move from Juventus.
According to Sky Germany, United have made an approach to De Ligt’s representatives to sound out his interest in a move to Old Trafford this summer.
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.
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