The Dutch defender is the latest target to emerge for the Red Devils as they look to bolster their centre-back options.
Erik ten Hag is 'very interested' in signing Matthijs de Ligt Credit: Getty
United have also been linked with a move for Uruguayan international Ronald Araujo this week.
However, Ten Hag is now eyeing a potential reunion with Bayern Munich's De Ligt.
Sky Sports Germany report that the United boss is very interested in signing the 24-year-old.
The pair previously worked together at Ajax, with De Ligt making 70 appearances and made captain at 19 under Ten Hag.
He was also part of a team which won a domestic double and reached the Champions League semi-finals in 2018/19.
The report adds that De Ligt could become a top target for United in the summer if Ten Hag remains at the club beyond the end of the season.
Meanwhile, the Netherlands international is likely to leave Bayern if another defender is brought in.
Araujo is a target for the German champions, whilst United have also enquired about his availability.
The Red Devils have reportedly been told Araujo is currently valued at £69million by Barcelona.
De Ligt, who joined Bayern from Juventus in 2022, still has over three years remaining on his contract.
However, he has fallen down the pecking order under Thomas Tuchel this season, due in part to a knee injury.
Dayot Upamecano and Kim Min-Jae have been Tuchel's preferred centre-back pairing, limiting De Ligt to just four league starts.
His potential availability has also seen him linked with Arsenal, with reports last month claiming the Gunners are already tracking De Ligt.
A potential move to the Emirates Stadium is unlikely to materialise until the summer, though, due to Financial Fair Play restrictions.
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