Both Mazraoui, 26, and De Ligt, 24, were instructed to locate new clubs before the commencement of the summer transfer window. Bayern Munich has deemed the duo superfluous to requirements, and Manchester United has expressed interest in acquiring both players for Old Trafford.
Mazraoui is perceived as an improvement over Aaron Wan-Bissaka, who has verbally consented to personal terms with West Ham.
The Hammers and Manchester United are discussing the transfer fee and payment structure. Man Utd anticipates receiving a fee between £15 million and £18 million.
Meanwhile, De Ligt has been identified as Manchester United's second acquisition in the center-back position.
Leny Yoro has already joined from Lille; however, De Ligt is also a sought-after individual following the departure of Raphael Varane to free agency and the sale of Willy Kambwala to Villarreal.
Man Utd has reached personal agreements with both De Ligt and Mazraoui. The two will execute five-year contracts with a club option for six additional seasons if their transactions are finalized.
Additionally, the Guardian and French media outlets recently reported that Manchester United had agreed with Bayern to pay approximately £20 million for Mazraoui, which includes any additional fees.
Nevertheless, David Ornstein of the Athletic has provided a new update, indicating that Manchester United has attempted to sign Mazraoui and De Ligt through a joint proposal.
The rejection of Bayern Munich has caused widespread confusion.
However, Bayern have rejected the offer, much to the amusement of Man Utd, the two players, and their respective organizations.
Ornstein asserted that "there was optimism at United and among the players' representatives that this would satisfy Bayern's expectations." However, the precise amount of money Manchester United contributed to the table was not disclosed.
However, Bayern rejected the offer and informed Man Utd that they must increase their proposal, which caught them off guard.
Rafaela Pimenta, who represents both Mazraoui and De Ligt, is also reported to be perplexed by Bayern's rejection.
Bayern may perceive an opportunity to extract even more from the English giant even though Man Utd has submitted what many consider a fair offer for the two players.
Sir Jim Ratcliffe has consistently maintained that the era of Man Utd overpaying in the market is over, even though there is no indication that the club will abandon efforts to sign either player.
The response of Manchester United will now be the primary focus of all eyes. They could either attempt to sign the players individually and not through the same deal or raise the stakes with a new joint proposal.
Bayern reportedly values De Ligt at €50m/£42.5m if sold separately.
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