Bayern Munich are prepared to allow Matthijs de Ligt to leave for a fee of €50m (£42.2m) this summer.
De Ligt is a transfer target for Manchester United after a difficult second season at Bayern Munich last term.
The Netherlands international started just 16 league games for the Bavarians following the arrival of Kim Min-jae from Napoli and Bayern are open to his departure this summer.
De Ligt is one of Bayern’s highest-paid players and the Bundesliga side are keen to remove the defender from their wage bill, amid the club’s pursuit of Bayer Leverkusen centre-back Jonathan Tah and the confirmed arrival of Hiroki Ito from Stuttgart.
Manchester United have placed De Ligt on their shortlist of centre-back targets alongside Everton’s Jarrad Branthwaite and Lille teenager Leny Yoro, with Erik ten Hag a big admirer of the 24-year-old.
Ten Hag appointed a teenage De Ligt as captain of Ajax during their time together at the Dutch side, with the duo winning an Eredivisie and KNVB Cup double and reaching the Champions League semi-finals in 2018-19.
De Ligt – who became the first and so far only defender to win the Golden Bot award in 2018 – signed for Bayern in a €67m deal from Juventus in 2022 and won the Bundesliga title in his debut campaign at the Allianz Arena.
Sky Germany are reporting the defender will be allowed to leave for a reduced fee of €50m, though no offer has yet been submitted from Manchester United.
Discussions are expected to accelerate after the Netherlands conclude their Euro 2024 campaign. The Oranje will face Romania in the Round of 16 on July 2.