The Red Devils announced the arrival of Joshua Zirkzee from Bologna last weekend, with the Netherlands international becoming the club's first signing of the INEOS era.
Man United are also closing in on a move for Leny Yoro, with the Lille centre-back heading to Manchester on Wednesday to undergo a medical with the 20-time English champions.
Erik ten Hag's side have also been heavily linked with De Ligt, with negotiations allegedly taking place with Bayern Munich over a move for the Dutchman during the summer market.
However, reports of a switch to Old Trafford have gone cold over the last 48 hours, with Man United instead focusing on wrapping up a deal for 18-year-old Yoro.
Will Man United still sign De Ligt this summer?
Romano has said that Man United's proposed move for De Ligt is currently "open but not imminent", with the club needing to sell some more players before bringing in another centre-back.
Willy Kambwala recently departed to make the move to Villarreal, while Raphael Varane is no longer at the club, with the Frenchman's huge contract expiring at the end of June.
Man United are believed to be actively looking to sell Victor Lindelof this summer, while West Ham United are said to be in talks over a £15m deal for Aaron Wan-Bissaka.
Romano has claimed that the Red Devils are currently 'thinking about outgoings', but Yoro's imminent arrival does not mean that the club are no longer interested in De Ligt.
De Ligt is said to have agreed personal talks with Man United
"Some fans have been asking me about what this deal [Leny Yoro] means for the interest in Matthijs de Ligt - for now, the discussions have been positive and advanced but now for Man United it's time to think about the outgoings," Romano wrote in his Daily Briefing for CaughtOffside.
"Man United still want one more centre-back but selling players is absolutely crucial for them, this is why the Matthijs de Ligt story remains open but not imminent now."
De Ligt is believed to have already come to an agreement with Man United over personal terms, while the centre-back has allegedly had direct contact with Ten Hag, who he played under at Ajax.
The 24-year-old has made 73 appearances for Bayern since arriving from Juventus in the summer of 2022, including 30 outings in all competitions during the 2023-24 campaign.
However, Bayern are said to be open to selling De Ligt this summer, with the Munich giants thought to be willing to accept an offer of between £35m and £40m.