Manchester United are reportedly preparing a move for Atletico Madrid defender Miranda ahead of the transfer window in January.
The Red Devils have been linked with numerous defensive options in the past few weeks as they look to bolster their makeshift backline.
A report on Spanish website Fichajes claims that Miranda has become Louis van Gaal's number one transfer target, and is said to be available for a fee of around £24m.
However, it is suggested that United will test the Spanish champions' resolve by initially bidding £20m, before enquiring about the centre-back's release clause.
Miranda has featured 16 times for the Rojiblancos so far this season, scoring on three occasions.
