Benfica are hopeful of a double swoop for La Liga pair Nicolas Gaitan and Ezequiel Garay, who both previously played for the club, say reports.
According to A Bola, the Lisbon-based giants are planning on an outlay in the two Argentine players who were sold in 2016 and 2014 respectively.
29-year-old Gaitan joined Atleti in a €25m from the Portuguese champions last summer, netting four goals and providing five assists in 36 appearances across all competitions.
The midfielder was reportedly offered to English Premier League side Watford on Thursday in a move that did not materialise, supposedly to help raise funds for Atletico's pursuit of Diego Costa.
Following the arrivals of central defensive pair Gabriel Paulista and Jeison Murillo at the Mestalla, reports that Garay, 31, could leave have intensified.
The defender, who has also had spells at Real Madrid and Zenit Saint Petersburg, had been linked to moves to Spartak Moscow and Juventus but neither move materialised.