Atletico Madrid will reportedly accept a bid of £20m from Manchester United for Miranda in January.
The Red Devils are widely thought to be in the market for a defender, with the likes of Mats Hummels, Winston Reid and Athletic Bilbao's Aymeric Laporte all being linked with a switch to Old Trafford.
However, Fichajes claims that a £20m United bid for Miranda would tempt Atletico into selling the 30-year-old, despite a rumoured release clause of £24m.
The Spanish champions may be convinced to let the Brazilian centre-back leave after the emergence of youngster Jose Gimenez into the first team.
Despite suggestions that a bid will be accepted, United may still struggle to convince Miranda to join the club, with the defender believed to be happy with life at the La Liga champions.