The Red Devils have been heavily linked with a swoop for the talented playmaker over the course of the past few months, but their hopes of sealing a deal appeared to be on the rocks after claims that both the player were against a winter agreement.
However, United are set to firm up their interest in the Spaniard with a £30m raid once the transfer window opens in a few days’ time.
Moyes is desperate to add some creativity to his midfield ranks next month after missing out on a number of targets over the summer.
To aid his plans the Premier League champions’ hierarchy are believed to be willing to hand the Scot significant funds.
Koke has been one of La Liga’s standout performers this season, and has helped Atletico to mount a realistic challenge to the Barcelona/Real Madrid duopoly that has dominated their nation’s domestic top tier for some time.
Moyes is also believed to be monitoring veteran midfielder Xabi Alonso, who is rumoured to be close to leaving Real.