Matthijs de Ligt is keen to move to Manchester United, amid interest from the club, according to Sky in Germany.
United have held initial talks with Bayern Munich to explore the conditions of a potential deal for the Netherlands international.
Erik ten Hag, who coached De Ligt at Ajax, wants the 24-year-old as part of his squad at Old Trafford next season.
Sky in Germany have also reported that Bayern’s valuation is €50m (£42.4m), plus add-ons.
United retain an interest in England defender Jarrad Branthwaite but will only go back in for the player if Everton are willing to come down in their asking price.
It’s understood Everton do not want, or need, to sell.
Evans in talks with Man Utd over new one-year deal
Meanwhile, Talks are ongoing between Manchester United and defender Jonny Evans over a new one-year contract.
The 36-year-old made 23 Premier League appearances for United last season – the most of any centre-half at the club.
The Northern Irishman re-joined United on a one-year deal last summer.
Man Utd fixtures: Liverpool to visit Old Trafford in first month
Manchester United will start their 2024/25 Premier League season with a home fixture against Fulham, live on Sky Sports, and face Liverpool in the opening month of the season.
The opening game of the new campaign will be played on Friday August 16, with kick-off at 8pm.
United then travel to Brighton before their first big derby of the season at home to Liverpool with the game currently scheduled for Saturday August 31.
The reverse fixture will be played at the start of 2025 with a trip to Anfield on January 4.
Fans will have to wait until December for the first Manchester derby of the season, away at Manchester City on December 14. The reverse fixture at Old Trafford will be played on April 5.
Boxing Day will see Man Utd travel to Wolves, and they will finish the 2024/25 campaign at home to Aston Villa on May 25.
When does the summer transfer window open and close?
The 2024 summer transfer window in the Premier League and Scottish Premiership is officially open.
The window will close on August 30 at 11pm UK time in England and at 11.30pm in Scotland.
The Premier League and Scottish Premiership brought forward Deadline Day to link up with the other major leagues in Europe. The closing dates were set following discussions with the leagues in England, Germany, Italy, Spain and France.