De Ligt has shone for the Dutch side this season and is regarded as one of Europe’s brightest prospects.
The 19-year-old was imperious during Ajax’s Champions League win over Real Madrid and his impressive display sparked interest from a number of heavyweights.
Ajax are reportedly demanding €85m (£73m) to part with the centre-back, which is what Barcelona paid for his midfield team-mate Frenkie de Jong in January.
According to the Daily Mail, the Catalan club are prepared to splash out again to land De Ligt.
They see the youngster as the ideal long-term successor of club legend Gerard Pique.
Barca will need to raise funds in order to justify the huge sum it will take to tempt Ajax to part with De Ligt.
And that is where United could be set to benefit.
The transfer revelation comes amid news that:
“United will scout Umtiti again this evening as France take on Iceland.”
Despite the improved form of Chris Smalling and Victor Lindelof, United remain in the market for a new centre-back.
The Red Devils were linked with a number of stars last summer, including Harry Maguire, Kalidou Koulibaly and Toby Alderweireld.
Another defender they were believed to be looking at was Barca’s Samuel Umtiti.
And the Daily Mail report that the La Liga club will look to offload the World Cup winner to Old Trafford in order to finance their swoop for De Ligt.
Umtiti has fallen behind Clement Lenglet in the pecking order at Barcelona and at 25 he’ll still command a huge transfer fee.
United will scout Umtiti again this evening as France take on Iceland.
Despite the speculation, the defender has made it clear he wants to stay at the Nou Camp.
When asked in a recent interview with Telefoot if he would be playing for Barcelona next season he said: “Yes.”