The Red Devils are keen to secure the Dutch center half from German giants Bayern Munich.
Per journalist Christopher Michael, De Ligt is open to taking a pay cut in order to join the Old Trafford side.
He stated, "The flirtation between Manchester United and Matthijs de Ligt is heating up.
“The central defender probably doesn't want to make his decision until after the European Championship. But talks with his advisor and FC Bayern Munich are taking place in the background.
“The 24-year-old Dutchman is said to be willing to earn less than he does at the German record champions. De Ligt is expected to earn around 15 million euros a year in Munich.
“The Manchester officials, on the other hand, want to keep the gross salary below one million euros per month."