One quarter of the most successful defence in La Liga last season, there were hints of a move for Godin this summer but that did not come to pass.
Now with it fairly clear that Real Madrid and Barcelona are ready to reassert their dominance, Godin could see this as a last chance for a big move.
Atleti are reluctant to sell but at the end of the day, United need a central defender, money talks and Atleti cannot afford to refuse the cash.