The Dutchman was linked with joining Chelsea last summer but the Blues failed to make any official bid for the 24-year-old centre-back.
According to the British tabloid, however, the Red Devils have jumped to front of the queue to sign the Holland International as José Mourinho is reportedly ready to offer € 35 million to sign the former Feyenoord defender in January.
The interest of AC Milan, however, is not going to lead to a concrete offer in January as the San Siro outfit are still waiting for the Chinese takeover which should be completed by the 3rd of March.
De Vrij joined Lazio in 2014 after being named as the best centre-back of that year’s world cup played in Brazil. The Dutchman has nine appearances and one goal so far this season.