According to Sky Germany, Bayern are desperate to sign the 22-year-old centre-back from Juventus.
The interest is said to be mutual, with negotiations over a transfer already in full swing.
Bayern are not alone in chasing de Ligt's signature, with Chelsea understood to be interested as well, but the player apparently prefers a move to Allianz Arena.
A potential stumbling block, however, is the transfer fee demanded by Juventus. De Ligt has a reported release clause of €120 million, but Juventus should be willing to listen to offers starting at €80 million.
According to Sky Germany, it's doubtful that Bayern will be able to pay more than €60 million for de Ligt, especially if they don't offload other players.
One of the players that could fill the coffers in Benjamin Pavard, with Sky Germany claiming that the Frenchman is a candidate to leave this summer amid interest from Atletico Madrid, Chelsea and Juventus.