Atletico Madrid are poised to accept a Manchester United bid for central defender Miranda, according to the Daily Express.
The Brazilian international is the wrong side of 30 and the Spanish champions are ready to let him leave in the January transfer window, given the emergence of Uruguayan youngster Jose Gimenez this season.
United boss Louis van Gaal is keen to bolster his defence and it is believed United are willing to pay around €25m for Miranda, whose contract expires in June 2015.
The report also claims that the Reds have already agreed personal terms in principal with the player, only for the two clubs to fail to agree on a fee.
It is alleged that Miranda has his heart set on a move to the Premier League, although he was not expecting any developments until next summer.