The Red Devils boss is believed to be desperate to bolster his backline when the transfer window re-opens, with youngsters Tyler Blackett and Paddy McNair, as well as midfielders Michael Carrick and Daley Blind, having been forced to play at centre-back regularly this season due to a wealth of injuries and suspensions.
Despite spending over £150m during the summer, United failed to bring in suitable replacements for Rio Ferdinand and Namanja Vidic, whom both left on free transfers.
Dortmund’s Mats Hummels and Atletico’s Joao Miranda have been mooted as targets, but now reports suggest that Rojiblancos enforcer Godin is the one LVG wants.
The Uruguayan ace was key in Atleti’s La Liga triumph last term, and it’s understood that United are open to triggering the £28.5m release clause he has in his contract at the Vicente Calderon.
The Red Devils are not expected to spend heavily in January, but Kevin Strootman of Roma is another mooted target, with defensive midfield also a concern for Van Gaal.