Barcelona already have a deal in place with Ajax midfielder Frenkie de Jong, who will join at the start of next season for £65million.
De Ligt remains one of the hottest properties in world football, with some stunning performances turned in for Ajax in the Champions League before their shocking elimination at the hands of Tottenham Hotspur on Wednesday night.
The latest from the Daily Mirror is that United passed up on the opportunity to sign De Ligt haead of the 2018/19 campaign that just ended based on the advice of scout Marcel Bout.
"There have been conversations, but there is still no agreement".
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Ajax CEO Edwin van der Sar has already admitted that De Ligt was playing in his final games for the club and that he hoped the defender would go out on a high.
The Dutchman has also flirted with the idea of joining Liverpool, where his national team-mate Virgil van Dijk plays.
"He [de Ligt] is a top player", he said. You never know, of course.
However, another former Liverpool player Steve Nicol doesn't think Jurgen Klopp will sign the defender and our very own Seb Stafford-Bloor reckons the Reds should give the summer transfer market a swerve altogether.
He specifically stated that a move to Liverpool 'could happen', sending the Anfield faithful into a frenzy.