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Erik ten Hag has identified at least one new centre-back to replace Raphael Varane as a priority in the summer transfer window, alongside a central midfielder and striker.

And De Ligt has emerged as United's most advanced target after Everton rejected a PS43million bid for Jarrad Branthwaite in June.

Bayern are said to be demanding around PS42m plus performance-related add-ons to part ways with De Ligt, who doesn't feature in Vincent Kompany's plans.

The 24-year-old boasts characteristics that could quickly earn him hero status among the United fans, including his leadership that prompted Erik ten Hag to name him Ajax captain at the age of 18.

But he is claimed to have already made a bold decision that will make him a popular name across the Old Trafford terraces.

According to Bild, De Ligt has rebuffed the opportunity to enter talks with Liverpool and PSG because his heart is set on a United switch.

Both clubs can offer the Netherlands international Champions League football next season and, especially in the latter's case, a strong chance of major silverware.

Meanwhile, United only qualified for the Europa League through their shock FA Cup win against Manchester City after finishing a record-low eighth in the Premier League.

But it hasn't seemed to deter De Ligt's desire to join the club, and there is optimism he will be free to complete a switch after his involvement at Euro 2024.

But there is a strong chance that De Ligt will become the first signing of the INEOS era in a move that will delight his former boss, Ten Hag.

He could be joined through the Old Trafford doors by his Dutch compatriot Joshua Zirkzee, who has a PS34m release clause in his Bologna contract.

But there aren't expected to be any major developments until both players' involvement in Germany is complete.