The Spain international, who still has more than five years left on his contract at Wanda Metropolitano, is said to be available for transfer in the upcoming market.
The Catalan giants were one of a number of clubs linked with a move for the Netherlands international before he ultimately chose the Bianconeri.
De Ligt has had a difficult time with injuries since arriving in Turin, but he chalked up 36 appearances in all competitions during the 2020-21 season.
The 18-year-old midfielder is still thought to be on the radar of a bunch of Europe’s leading clubs.
He has long been linked with a move to the Bernabeu, while Premier League giants Manchester United, Liverpool and Arsenal have all been credited with an interest in the France international.
Los Blancos boss Zinedine Zidane is thought to be eyeing attacking reinforcements ahead of a new season, as Karim Benzema turns 34 at the end of this year while Mariano Diaz has failed to establish his place as a first-team regular.
Spanish outlet La Razon suggests that Arsenal manager Mikel Arteta is searching for a new stopper.
Simon, who has been a regular for the Spanish outfit for the past two seasons, is said to have been identified as a long-term option at the Emirates.