The Ajax Amsterdam captain has reportedly told the Red Devils that he isn't interested in joining them in the off-season.
According to the Daily Star, United made a a £60million offer to the Dutch club last week and, although the fee is enough to grab Ajax's attention, De Ligt has reportedly no interest in a move to Old Trafford.
United face a summer overhaul after missing out on Uefa Champions League football for the 2019-20 campaign, but head coach Ole Gunnar Solskjaer faces the uphill task of luring high profile signings to the club.
De Ligt reportedly rejected wages of £250,000 a week and a contract until 2024. The move would make the centre-back the highest-paid teenager in world football, but it is clear the Netherlands international sees his future elsewhere.
The 19-year-old has scored six and assisted four goals in 52 appearances across all competitions this season.
Ajax Amsterdam lifted the KNVB Cup this past weekend and are on the cusp of reaching the Uefa Champions League final, following a 1-0 win over Tottenham Hotspur in the first-leg semifinal last week. The Dutch giants also currently sit top of the Eredivisie, tied on points with PSV.