According to Italian outlet Tuttosport, Inter are hoping to sign the 25-year-old on an initial loan with an option to buy.
De Ligt only joined Man United from Bayern Munich last summer but has struggled for form and fitness since making the move to Old Trafford.
The Dutchman has made 28 Premier League appearances so far this term, helping United keep eight clean sheets in that period, popping up with two goals.
United will likely need to sell in order to buy this summer, although they are still in contention to qualify for the Champions League through the Europa League.
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De Ligt has been the club's most consistent centre half this season. Don't know how you can say he has struggled for form and fitness. 28 games in the league indicates he has stayed fit most of the time, so until his recent injury he had stayed fit all season