The Red Devils have been heavily linked with the playmaker in recent weeks after being impressed by his excellent start to the season at the Vicente Calderon stadium.
Koke’s composed displays have been key in Atletico’s challenge on the Real Madrid/Barcelona duopoly in Spanish football, which they have a chance of disrupting this season.
David Moyes is believed to see the 21-year-old as an ideal solution to his side’s current lack of creativity in the middle of the pitch, which has led to rumours of a January swoop.
However the Spaniards are desperate to keep their man, and have slapped a massive £50m price tag on him in a bid to fend off interest, which may see the Premier League champions’ efforts thwarted.
United are believed to have a large budget at their disposal for next month’s transfer window, but it is unlikely that they will meet Atletico’s demands, especially with Moyes believed to be looking to draft in at least two top class signings.
Koke’s fine displays have led to rumours of a spot in Spain’s World Cup squad, despite there being a number of skilled and experienced central midfielders available to La Roja.