The Reds have had an offer rising to £42m accepted by Bayern Munich for De Ligt and United verbally agreed personal terms last month. The cost of De Ligtâs fee will be spread over three years.
Bayern right-back Mazraoui, 26, is also set to join for around £17m. United earmarked the Morocco international as a replacement for Aaron Wan-Bissaka earlier in the summer.
De Ligt, 24, worked with Reds manager Erik ten Hag at Ajax and Mazraoui also played under the Dutchman at the Amsterdam club.
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