Earlier this month, it seemed more likely than not that the Netherlands international would make the switch to Old Trafford after Euro 2024.
Reports indicated that the centre-back had agreed personal terms with United, who were also aware of the fee that was being demanded by Bayern.
However, the INEOS-backed Premier League giants instead got a deal over the line for Lille teenager Leny Yoro last week for a fee that far exceeded De Ligt's valuation.
Although Raphael Varane and Willy Kambwala have each left the Theatre of Dreams, it was initially perceived that United may move on from trying to sign De Ligt.
United make formal bid
Instead, according to Bild journalist Christian Falk, who was commenting on X, United have made an offer of €35m (£29.49m) for the player.
Bayern are said to have rejected that bid out of hand, their stance said to remain at wanting in the region of £42m.
Furthermore, it is suggested that the Bundesliga outfit also want add-ons including in any proposal, making it increasingly difficult for United to reach a compromise.
That said, and what may be known by United, Bayern are allegedly in a position where they must sell players before they can more fresh faces to their squad.
De Ligt finds himself down in at least fourth place in the defensive pecking order at the Allianz Arena, potentially fifth courtesy of the arrival of Hiroki Ito.
Who will blink first?
Regardless of which way you look at this scenario, an element of patience may be required by all parties if they are to achieve their goal.
With United willing to pay close to £59m for an 18-year-old in Yoro, Bayern are understandably unwilling to budge on their current valuation of a proven centre-back with experience.
Meanwhile, United boss Erik ten Hag will naturally want De Ligt, who he worked with at Ajax, through the door as soon as possible, but United may need to sell before they can move closer to Bayern's asking price.
Honorary Bayern Munich president Uli Hoeness has already acknowledged that the 24-year-old could reunite with Ten Hag if a deal can be reached.