According to the Italian Outlet Tuttosport, Inter hopes to sign the 25-year-old on a first loan with an option to buy.
De Ligt is only a member of Man United from Bayern Munich last summer, but has struggled for Old Trafford for form and fitness since the switch.
The Dutchman has so far made 28 Premier League performances and helps United to keep eight clean sheets in that period, popping up with two goals.
United will probably have to sell to buy this summer, although they are still in conflicting to qualify for the Champions League via the Europa League.