Matthijs de Ligt will join Barcelona in a £60million transfer deal, according to reports.
The Ajax defender is being targeted by Manchester United and Liverpool, with Reds defender Virgil van Dijk recently talking up the prospect of his international team-mate joining him at Anfield.
De Ligt and Van Dijk have formed a formidable partnership for the Netherlands and helped the Dutch beat world champions France on Friday night.
United have sent scouts to watch De Ligt in action for his club, but the Mirror claim they have already been told making a move for the 19-year-old is a waste of time.
Scouts from clubs across the world watched De Ligt play against France, but Barcelona remain the huge favourites to land the centre-back.
Barcelona want De Ligt to replace Gerard Pique and are prepared to spend a world record fee for a teenage defender to seal the deal.
De Ligt came through Ajaxs famous youth academy, and has not played for any side other than the Eredivisie team.
Jose Mourinho is desperate to improve Uniteds defence after a dismal start to the season, and had earmarked De Ligt as a potential signing.
The United boss is keen to spend in the January window, but is reportedly being stonewalled by the Red Devils transfer chiefs.
Mourinho wants at least one centre-back, with questions swirling around the future of Eric Bailly.
The defender is being linked with a move to Arsenal, while United is thought to be considering moves for Brightons Lewis Dunk and Napolis Kalidou Koulibaly.