Juan Mata will be offered to Atletico Madrid in exchange for Miranda
The Red Devils are still keen on bringing the Brazilian to the Premier League and are keen to beat Chelsea to the £24m rated defender.
In a bid to convince the Spanish champions to sell one of their best players they will offer Mata in exchange – who they only signed in January for a then club record £37.1m, according to the Daily Express.
Miranda has already turned down the English duo in 2014, but Atleti could well be tempted by the chance of signing a new attacking midfielder.