Erik ten Hag remains in the market for another new central defender after new £52 million signing Leny Yoro was ruled out for three months with a broken foot earlier this week.
United have held talks with Bayern for De Ligt this summer but they have refused to meet the German club’s €50m (£42m) asking price for the Netherlands international.
United have also agreed personal terms with Mazraoui but have not agree a fee with Bayern Munich.
Last month, West Ham had agreed a deal worth €15.5m (£12.7m) plus a further €4m (£3.4m) in add-ons for Mazraoui but the 26-year-old rejected a move and is holding out for a switch to United.
According to The Sun, United’s joint offer this week was £51m and was rejected by Bayern.
The report claims that Bayern are demanding £64m for both De Ligt and Mazraoui.
Earlier this week, it was reported that the camp of De Ligt and Mazraoui, who are both represented by Rafaela Pimenta, were ‘bemused’ by Bayern’s response to United’s offer.
Bayern have informed both De Ligt and Mazraoui that they are not part of Vincent Kompany’s plans for the new season.
Meanwhile, Joshua Kimmich has indicated that he is open to staying at Bayern after reports linked him with a move away this summer.
‘In general, you can always talk to each other sensibly. I think all doors are open for everyone,’ said Kimmich, who has just a year left on his contract.
‘In general, I feel very comfortable here. All my children were born here, we built here.
‘Of course, last season wasn’t that successful. That is not what Bayern Munich expects, and it is not what I expect myself to expect. Now I am very hungry and full of energy for the new season.’
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