The Red Devils are actively seeking a new central defender this summer following Raphael Varane's departure and a season that saw the club left short-handed at the back for large periods.
United are understood to have also lodged an opening offer in the region of £35m plus add-ons for Jarrad Branthwaite, but Everton are unwilling to negotiate their £70m asking price.
While Branthwaite is believed to be their primary target, Sir Jim Ratcliffe and co are also considering other options, with De Ligt being among the names high up on their shortlist.
De Ligt to become first signing for Dan Ashworth at Old Trafford?
United confirmed the appointment of Dan Ashworth to his new role with immediate effect earlier today, and according to The Mirror, the club has now 'opened formal talks' with Bayern to make De Ligt the first signing under their new sporting director.
The report adds that the Red Devils are prepared to offer the Dutchman a five-year deal to move to the Premier League, despite his limited 16 Bundesliga starts for the Bavarians last season.
The 24-year-old is currently away on international duty with the Netherlands at Euro 2024 but has not yet featured as yet, with Ronald Koeman favouring Stefan de Vrij as Virgil van Dijk's partner in the Dutch central defence.
De Ligt joined the German giants in 2022 for a fee of £68m and his current deal at the Allianz Arena runs for the next three years.
While at Ajax, Erik ten Hag appointed De Ligt as the club's youngest-ever captain, and under his leadership, the Dutch outfit went on to clinch both the Eredivisie and the KNVB Cup during the 2018-19 season.
If the transfer is finalised, De Ligt would join former Ajax teammates Antony, Donny van de Beek, Christian Eriksen, Lisandro Martinez, and Andre Onana at Old Trafford this summer.
Ashworth becomes latest addition to new-look United structure
In six months since Ratcliffe assumed control of sporting operations at Old Trafford, the British billionaire has made significant changes, particularly to his back-office personnel.
Former Manchester City CEO Omar Berrada is set to assume his new role as United's chief executive in the next few days, while Roger Bell is expected to replace Cliff Baty as the club's Chief Financial Officer at the end of the month.
Additionally, INEOS have also named Jason Wilcox as the new technical director, and he will be tasked with implementing a new game model on the pitch.
Ashworth had been linked with a move to Old Trafford for several weeks and he was placed on gardening leave by Newcastle in February while negotiations between the clubs were underway.
The former Magpie transfer expert played a key role in bringing the likes of Alexander Isak, Anthony Gordon and Sven Botman to St James' Park in recent seasons.