Manchester United are reportedly close to signing Atletico Madrid defender Miranda.
The North-West outfit are expecting to complete a major overhaul of players following the arrival of new manager Louis van Gaal.
With both Nemanja Vidic and Rio Ferdinand leaving Old Trafford this summer, defensive options are said to be a main priority for the Red Devils.
According to Spanish newspaper AS, the former Premier League champions already have a £24m deal in place for Miranda, who helped Atletico seal the La Liga title this season.
The defender moved to the club from Sao Paulo in 2011.
