Atletico Madrid are said to be "almost resigned" to losing star striker Antoine Griezmann to Manchester United in a £100m deal next summer.
The 25-year-old has been repeatedly linked with a move to Old Trafford this season as manager Jose Mourinho looks for a big-name, long-term replacement for Zlatan Ibrahimovic and Wayne Rooney up front.
According to The Independent, sources in both Manchester and the Spanish capital have confirmed that talks between the two parties have taken place over what would be a world-record deal ahead of next season.
The newspaper adds that as a result, Atletico are interested in replacing Griezmann with £40m-rated Diego Costa, who is reportedly seeking a move away from Chelsea this month.
Griezmann, who has 51 goals in 92 La Liga appearances for Atletico, recently insisted that he is "very happy" at Diego Simeone's side.