The 24-year-old is currently on international duty for the Netherlands at Euro 2024 in Germany, where Ronald Koeman's side are gunning for continental glory.
With a pairing of Virgil van Dijk and Stefan de Vrij being preferred in the backline, De Ligt is yet to make an appearance at the competition, with a semi-final clash with England on Wednesday night fast approaching.
Like on the international stage, the centre-back was not always first choice for Bayern Munich last season, starting just 16 Bundesliga matches.
Under the stewardship of Thomas Tuchel, De Ligt was part of a Bayern side that relinquished to the German crown for the first time in over a decade, eventually finishing third.
Man United 'agree' personal terms with De Ligt
Despite his struggles at the Allianz Arena last campaign, De Ligt is set for a high-profile switch to the Premier League, according to The Mirror.
It is understood that Manchester United have agreed personal terms with the Dutch defender ahead of a possible transfer to Old Trafford before the end of the summer window.
The report claims that United boss Erik ten Hag has been in direct contact with De Ligt, convincing the player to move from Bavaria to Manchester.
The only thing that stands in the way of the Red Devils and the acquisition of their target is their ability to agree on a transfer fee with Bayern Munich.
It is believed that Vincent Kompany's men have placed a £42m price tag on De Ligt, who is set to be replaced by Bayer Leverkusen's Jonathan Tah for the 2024-25 term.
Man United's centre-back hunt
At the age of 19, De Ligt was part of Ten Hag's Ajax side which reached to the semi-finals of the Champions League, so it is not a surprise to see the Dutch coach pushing hard for the signing of the defender.
Man United are said to be looking to recruit two first-team centre-backs this summer, with Raphael Varane departing Old Trafford already, whilst the futures of Harry Maguire and Victor Lindelof remain unclear.
The Red Devils have reportedly had a £42m bid accepted for Lille prodigy Leny Yoro, although the defender is waiting on a move to Real Madrid.
Everton's Jarrad Branthwaite is another backline target for Ten Hag's troops, with the one-time England international valued at around £70m by the Toffees.