The two sides are locked in the battle for the Eredivisie title, but it appears they will also be involved in a tussle for the talented centre-back.
While PSV Eindhoven are a bit short of quality in the heart of defence, Twente see van der Hoorn as a perfect replacement for Douglas, who is widely tipped to leave the club in January transfer window.
However, the player is unlikely to be sold on the cheap, given that he has a contract until June 2016 at Stadion Galgenwaard.
After showing some promise last season, Mike van der Hoorn has established himself as a first team regular this term, and has been in fine form at the start of the season.
Since making his debut in 2011, the youngster has made 23 Eredivisie appearances, scoring 2 goals in the process.