Recent reports suggest the Old Trafford side could offer Chelsea as much as £60 million for the controversial striker.
Manchester United will rival Atletico Madrid in the summer transfer window in the race to sign Diego Costa, according to a report by Fichajes.
Atletico are said to have been quietly confident of landing the Brazil-born Spain international due to his frequent controversies at Chelsea and a lack of form in recent times.
However, a reported bid of £45 million may not cut it for the Liga side, with the Red Devils now linked with a £60m move for the 27-year-old striker.
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