The 24-year-old has emerged as a potential replacement for Raphael Varane, who will become a free agent when his contract expires this weekend.

Brandon Williams and Anthony Martial will also leave United under the same circumstances, while Tom Heaton and Jonny Evans could join them.

Despite a late-season resurgence, Amrabat is strongly expected to leave Old Trafford and return to Italy after his PS8.5million temporary switch.

United have the option to sign the 27-year-old permanently for around PS21m but appear to be searching elsewhere to bolster Erik ten Hag's engine room this summer.

Paris Saint-Germain's Manuel Ugarte has emerged as a leading midfield target as he prepares to depart just one year after joining from Sporting Lisbon in a PS51m deal.

While the Uruguay international could represent a replacement for Casemiro rather than Amrabat, the latter's future is in serious doubt, considering United haven't yet triggered their buy option.

The Red Devils could confirm Amrabat's exit as early as Monday night, by which point he will no longer be under contract at the club.

If, or when, the Moroccan leaves, he will leave behind the No. 4 shirt, which he inherited from Phil Jones after the defender's retirement last summer.

De Ligt has donned the same number at Ajax, Juventus and Bayern, so it would undoubtedly be his first choice if he landed at Old Trafford in the coming weeks or months.

The No. 4 has been previously worn by several legendary United defenders, including Nemanja Vidic, Steve Bruce and Denis Irwin.

It remains to be seen whether De Ligt would be interested in a move, considering Bayern can offer Champions League football and a good chance of major silverware.

But he reportedly isn't a prominent figure in Vincent Kompany's plans at the Allianz Arena, which could fuel a transfer.