Sir Alex Ferguson has identified the 20-year-old Spanish stopper as a replacement for Edwin van der Sar, Spanish daily newspaper Sport claims.
The report says Madrid-born De Gea must now agree personal terms with United after the two clubs reached an agreement this week.
The player’s agent last week claimed United had held talks with the keeper, but that no deal between the clubs had yet been reached.
“We did have talks with Manchester United but, first of all, they look for an agreement with the club,” said Hector Rincon. “Anyway, most of the biggest European teams have shown interest in David De Gea.”
United have been on the look-out for a goalkeeper to replace Dutch veteran Van der Sar, who announced his decision to hang up his boots this summer earlier this season.
De Gea has become one of the most talked about young goalkeepers in Europe and helped Atlético Madrid lift the Europa League in his first term at the Vicente Calderón last season.
Atlético are currently lying in a disappointing eighth position in La Liga and face missing out on a European spot for next season – and without the appeal of European football they may struggle to keep hold of prize assets Sergio Agüero and Diego Forlán.
a video of him : David de Gea