The Red Devils are in the market for a central defender this summer after Raphael Varane left on a free transfer.
Man Utd are planning a bid for Matthijs de Ligt
Other would-be regular options Harry Maguire and Victor Lindelof have uncertain futures at the club.
It is understood Man Utd have already agreed terms with Jarrad Branthwaite over a transfer, but are some way short of Everton's £70million asking price after submitting an opening £43m offer.
And Man Utd have now been handed a price quote for another target in Bayern Munich defender De Ligt.
The Dutchman is familiar with Man Utd boss Erik ten Hag given the pair worked together when he was a teen at Ajax, even going so far as to be appointed captain.
However, according to Sky Germany the German giants have slapped a £42m price tag on the 24-year-old.
The outlet says Man Utd have began internal discussions over a potential deal.
While De Ligt is right-footed as opposed to Branthwaite's left, he is perfectly capable of playing on the left side of defence and therefore seen as an alternative option to the England defender.
De Ligt joined Bayern from Juventus in 2022 for £65.6m and has gone on to make 73 appearances for them amid an injury riddled two-year spell.
His contract with the club runs to 2027.
Speaking ahead of the Netherlands opening Euro 2024 game against Poland later today, De Ligt left his club future open.
He said: "I've already said this is not the time for me to think about it.
"We're playing at the Euros now and that's very important for me and the national team. That's why I can't say now what I think about this situation.
"But what I can say is that I've now played my second season at Bayern – I'm very happy. For now I'm focused on the Euros and then we'll see what happens."
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