The Netherlands international is the English club's leading target in the current market, and it is understood that the Red Devils have reached a "broad agreement" with Barcelona over the 25-year-old.
Man United are believed to be prepared an upfront fee of £56.2m for the midfielder, with the fee being raised through various add-ons.
However, according to Sport, De Jong is currently refusing to leave Camp Nou, with the Dutchman determined to remain at the Catalan club despite the recent developments.
The report claims that the former Ajax youngster has told both Barcelona and Man United that he has 'no intention' of switching clubs during this summer's transfer window.
De Jong is allegedly unhappy with his agent Ali Dursun for pushing for a move to Man United, and he feels that he is being 'forced out' of the Catalan outfit despite his desire to stay.
Man United CEO Richard Arnold recently said that the club were "doing everything possible" to bring the midfielder to Old Trafford in the current market.
"As a club we're doing everything possible to get the deal done. I've been up for days trying to get it done, the money is there but there's things standing in our way which I can't say," Arnold told a group of anti-Glazer protestors in a Cheshire pub.
The former Ajax youngster made 46 appearances for Barcelona last season, contributing four goals and five assists in the process, but the club are open to a sale this summer due to their financial issues, as a big-money exit would potentially allow them to bring in Bayern Munich's Robert Lewandowski.
De Jong represented Barcelona on 138 occasions in all competitions since arriving from Ajax in July 2016, contributing 12 goals and 17 assists in the process, and he recently said that the Catalan side were his "dream club".
"I prefer to stay with Barcelona. Barcelona is just my dream club. Also from a young age. I just said it too. I've never regretted my choice despite the fact that I had hoped for more in terms of prizes than I've achieved so far. But I have never regretted my choice," the midfielder told ESPN.
"You are always flattered when teams show interest in you as a player," De Jong also told reporters earlier this month. "But I think I am at the biggest club in the world at the moment and feel fine there so there is no news."
De Jong still has more than four years left to run on his contract, and it is understood that his salary will 'skyrocket' next season if he remains at Camp Nou.
Man United are still believed to be confident of convincing De Jong to move to Old Trafford, where he would reunite with his former Ajax manager Erik ten Hag.
Barcelona are believed to want a guaranteed fee of €75m (£64.6m) for the midfielder, with the Red Devils prepared to meet that price through various add-ons. body check tags ::