The Uruguay international is said to be on Louis van Gaal’s wishlist and he scored his side’s third in victory over Levante on Saturday.
The Uruguay international played a significant role in his side’s La Liga success last season and has proved himself as one of Europe’s most-prolific enforcers.
Although not the main job for a centre-half, scoring goals is an additional bonus, with Godin relatively prolific in the last 18 months.
The former Villarreal bruiser got his name on the scoresheet again yesterday as Atletico returned to La Liga action with a 3-1 win after the mid-season break.
With Diego Simeone’s men leading Levante 2-1 at the Vicente Calderon, Godin nodded home this strike to give his side a valuable three points.
This was Godin’s third La Liga goal of the season and as such he is in line to surpass last campaign’s tally of four domestic strikes.
Godin reportedly has a £28.5 million release clause in his contract, with speculation that United could well be tempted to pay it in order to bring him to Old Trafford.