This story comes after United allegedly made a £35 million offer for England international Jarrad Branthwaite. It was apparently flatly turned down by Everton.
In this piece, the Mirror claim United will not meet the Toffees asking price of around £70 million and hence made what has been considered a derisory opening bid for the 21-year-old centre-back.
Now according to the BBC the Old Trafford club are considering a move for De Ligt, presumably as an alternative to the Englishman.
I had written only yesterday that the Blues might think about a cash-plus-player deal if they were to sell Branthwaite to United.
But that was predicated on the initial offer being a reasonable one and the club's finances demanding an immediate sale.
However, in the last 24 hours things have moved on at a pace.
First of all it appears as though there is genuine movement in the ownership saga with US businessman Dan Friedkin having apparently in principle agreed a deal to purchase the club from Farhad Moshiri.
The details are still sketchy but it seems as though the Californian tycoon, who also owns Serie A side Roma, is about to enter into an exclusivity agreement with Moshiri and begin negotiating to complete a takeover.
In addition, there has been further stories regarding the future of the young player Everton were willing to sell this summer - as opposed to Branthwaite whom the club hoped to keep - as Arsenal have supposedly revived their interest in Belgian midfielder Amadou Onana.
So, if a sale for Onana went through soon, then the Toffees would I assume be in a much stronger position to repel any bids for Branthwaite.
It is all ifs, buts and maybes still, however, the general drift would seem to strengthen Everton's negotiating position rather than weaken it.
But if United have turned their attention elsewhere then that might take some pressure of the Blues regarding Branthwaite's future, at least for a few more weeks although other clubs are sure to be monitoring the situation.