Man Utd test Bayern's resolve! Red Devils see lowball transfer offer for Matthijs de Ligt knocked back with Bundesliga giants under pressure to sell

United have been after De Ligt's signature all summer long and, as per BILD, they have had a reported lowball offer of €35 million (£29.4m/$38.1m) turned down by Bayern Munich, who want a fee north of €50m (£42.1m/$54.4m) according to multiple sources.

The Red Devils have already signed one centre-back in the form of Leny Yoro. However, they are still convinced to make at least one more centre-back acquisition after the departures of Willy Kambwala and Raphael Varane this summer.

Bayern Munich honorary president Uli Hoeness has spoken in length about the need to make sales this summer before they can make any more signings, with the Bavarians having spent a total of €127.5 million (£107.3m/$138.8m) on Hiroki Ito, Michael Olise and Joao Palhinha.

He said [via BuliNews]: "No new players will come if no one goes first. Max [Eberl] and [sporting director] Christoph Freund know very well that new players can only come to FC Bayern if a few prominent players leave. If theoretically no one leaves, we have three more players. Money doesn't come out of anyone's ass at Bayern. It is possible that a defender will leave. De Ligt is Dutch, and the manager of Manchester United is Dutch. I would have no problem with him staying. Personally, I wouldn't sell Upamecano."

The Red Devils will likely increase their bid for De Ligt soon but if the transfer talks continue for too long, Bayern could be forced to decrease their asking price as they look to trim the squad.