The Daily Star report that Miranda is Manchester United's latest target.
Spanish website Fichajes reports that Atletico Madrid defender Miranda is Louis van Gaal's choice to ease the defensive crisis at the Old Trafford club.
The Brazilian defender reportedly has a £24 million release clause in his contract but United are preparing to test Diego Simeone's resolve with an offer £20 million.
Miranda was linked with a move to Manchester United and Chelsea after the World Cup in Brazil but none of the interest was followed up with.
“I think that it’s normal footballers to leave the club when they have found success." said Miranda at the time.
“Staying at Atleti was the best for me and my family. I’m very happy to be at Atleti. I love Madrid and this is a great club.”