The Sun says De Boer has emerged as Liverpool's No1 managerial target.
De Boer has shot to the top of their wanted list after winning successive Dutch titles.
Liverpool contacted the former Holland defender in the last 48 hours and he has asked for time to consider their approach.
The move will come as a shock to Roberto Martinez, who was given permission by Wigan to speak to the Anfield club following the sacking of Kenny Dalglish.
De Boer is considered the Dutch Pep Guardiola and is widely regarded as one of Europe’s most talented coaches.