The 19-year-old Ajax star has attracted the interest of several top clubs from around Europe after a string of impressive performances for club and country.
Barcelona are admirers of the centre-back, who they have earmarked as a long-term replacement for Gerard Pique.
Ajax are bracing themselves for another battle to keep hold of their young stars with fellow midfielder Frenkie de Jong also being linked with a big-money move.
And with speculation continuing to grow, Manchester City have made the first move in the race to sign De Ligt by submitting a £52m offer.
This latest news is likely to spark Barcelona into action ahead of the January transfer window, while Spurs and Bayern Munich also continue to closely monitor his development.