Man Utd are looking to make a huge offer for Atletico Madrid midfielder Conor Gallagher in the January transfer window, according to reports.

After a shaky start to the new season, the Red Devils now seem to have found their?rhythm with Ruben Amorim’s side winning the last three Premier League matches.

Man Utdspent over ￡200m in the summer transfer window on five new signings with Amorim and Sir Jim Ratcliffe prioritising the club’s attack after their poor showing last term.

Many fans and former players thought the decision to not sign a new midfielder was a huge oversight ahead of the new campaign, although they did make a lukewarm attempt to sign Brighton star Carlos Baleba.

Speaking last week, journalist Ben Jacobs revealed that signing Gallagher over the winter is becoming more of a potential reality for Man Utd.

Jacobs said on The United Stand: “I think there are some gettable targets, and the one that I keep hearing is Conor Gallagher.

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“So if it is to be one in January and then one in the summer, I think Gallagher has a stronger chance of departing Atletico Madrid mid-season.

“And the reason for that is, firstly, the World Cup. Obviously, he wants to be playing every week.

“He’s made nine appearances in La Liga for Atletico Madrid this season, he hasn’t started and finished a game, which shows you that he’s still struggling for minutes.

“In the summer, Manchester United made a loan bid for Gallagher, and Atletico Madrid said: ‘No way. We either keep him or you buy him permanently.’

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“Now, there might be a possibility in January that the stance has softened and if Atletico open the door to a loan formula for Conor Gallagher mid-season, I think that’s a deal that Manchester United will do.

“If they’re to buy him, the price is in excess of 35 million pounds, and it remains to be seen whether Manchester United choose to spend that money in January, but if it is one January, one summer, keep an eye on Conor Gallagher mid-season.”

And now Spanish website Fichajesinsists that Liverpool are ‘considering submitting a bid of around €60m (￡52m)’ and Atletico Madrid ‘must decide whether to keep him or accept a market-shaking offer’.

Man Utd’s ‘management and coaching staff believe Gallagher could complement the intense style the team requires’ but Diego Simeone and the Atletico board ‘support the idea of ??not releasing key players during the season unless exceptional offers are made’ – but an offer of €60m ‘will require reflection’.