The 31-year-old Serbia international joined United under Jose Mourinho in 2017 for around £40m, but has fallen down the pecking order under his successor Ole Gunnar Solskjaer and is now seen as expendable at Old Trafford.
Matic, who has made just five appearances in all competitions so far this season, was linked with AC Milan over the summer but a transfer failed to materialise. ESPN claim that the Rossoneri have now been joined by Atletico Madrid in their interest in the defensive midfielder in January.
A two-time Premier League winner, Matics current United contract expires at the end of the season, while his eligibility to be registered for the Champions League make him an attractive prospect for Diego Simeones Atleti, according to ESPNs report.
Atleti spent heavily during a summer of upheaval, bringing in midfielders Marcos Llorente and Hector Herrera. However, both players have seen limited game time in 2019/20.
How much United would want for Matic is unclear. While his contract is due to expire in the summer of 2020, the Red Devils do have the option to trigger a one-year extension if they wish, a factor which could increase the players transfer value.
Along with Atletico Madrid and AC Milan, there has been talk of Matic possibly returning to London to reunite with Jose Mourinho at Tottenham Hotspur.
One report claims Mourinho ‘specifically name-checked’ Matic among his transfer targets in conversations with Spurs chairman Daniel Levy when outlining his strategy to take the club forward.
Additionally, Matic himself has added fuel to the rumour fire by actually responding to one social media post on the subject of a move to London.
An Instagram post from ‘Benchwarmers’ included a series of forlorn images and featured the caption: ‘Matic waiting for January so Jose Mourinho can sign him.’ Matic commented with clapping and laughing emojis, though it is not clear whether he was suggesting there is any truth to the rumours, or that he simply appreciated the joke.
90min has previously reported Matics openness to leaving Old Trafford, with West Ham another possible option should he prefer a London move.