Man Utd want Harry Kane's team-mate! Red Devils eye bid for Bayern Munich ace as Erik ten Hag finally begins summer rebuild

According to Sky Germany, the 24-year-old Dutch international, who previously played under ten Hag at Ajax, has emerged as a key target for the Red Devils. United have initiated "internal discussions" about a potential move, but no "concrete" steps have been taken yet.

The financial aspect of the deal is crucial, with Bayern's asking price for De Ligt reportedly around €50 million. United are in the process of assessing their budget and determining whether they can meet Bayern's valuation. The club's hierarchy is well aware that acquiring a player of De Ligt's calibre will require a substantial investment and it now remains to be whether they are ready to shell out such a hefty fee for a defender when they are also fighting to comply with FFP (Financial Fair Play) regulations.

Bayern Munich are also in the midst of a defensive overhaul. The Bundesliga giants have triggered the €30m (£25m/$32m) release clause in Stuttgart's Hiroki Ito's contract and have agreed on a five-year deal with the 25-year-old Japanese international.

To facilitate their defensive reshuffle, Bayern have decided to put De Ligt up for sale. The Dutch defender, who lost his place in the starting lineup to Eric Dier in the second half of last season, is now deemed surplus to requirements. This development has opened the door for United to swoop in and secure his services.

United's need for defensive reinforcements is evident. The team struggled with consistency at the back last season and with the departure of Raphael Varane, Ten Hag is determined to address this weakness. And with Bayern allegedly willing to sell the Dutch defender, United have a genuine opportunity to secure a top-class player who can slot in beside Lisandro Martinez at the heart of the defence.