Both clubs are in the market for a new central defender ahead of next season, with the position a particular weak point for Louis van Gaal’s side.
Brazil international Miranda’s contract expires next summer and Atletico are concerned that they will be forced to sell the 30-year-old, according to the Telegraph report. The Blues have already been offered Toby Alderweireld by Atletico, according to The Mirror, but Jose Mourinho remains keen on Miranda instead.
A potential stumbling block for Chelsea will be their inability to offer the Brazilian a guaranteed first team spot, with both John Terry and Gary Cahill having enjoyed a stellar campaign as the first-choice pairing at Stamford Bridge and Kurt Zouma having impressed when called upon.
That is not a problem at United, though, with both Phil Jones and Chris Smalling unlikely to be selected ahead of him should he opt for a switch to Old Trafford, with the Red Devils having struggled in that position throughout the 2014/15 campaign.
A big plus point for both clubs will be his relatively low fee, given his contract is set to expire, meaning the ball is very much in their court.