The 25-year-old is widely-regarded as one of the top midfielders in Europe having come through the Atleti ranks to become a key member of Diego Simeone’s side.
Saul has been linked with a move to the Premier League for several years and is valued at around £70million.
And according to the Daily Star, Manchester United are set to reignite their interest in the midfielder, with Atleti’s shock Champions League exit at the hands of RB Leipzig increasing Ole Gunnar Solskjaer’s chances of securing his man.
The report says that Saul wants to link-up with current United midfielders Paul Pogba and Bruno Fernandes, who have formed a solid partnership at the heart of the United team during the second-half of the season.
Pogba looked like he was going to be leaving Old Trafford this summer, but Fernandes’ January arrival from Sporting Lisbon gave the Red Devils a real boost and the club went on to qualify for next season’s Champions League.
Saul broke into the Atletico Madrid first-team in 2012 but only made two appearances before being sent out on loan to fellow Spanish side Rayo Vallecano.
When he came back, the Spaniard became a regular member of Simeone’s starting eleven and has gone on to make 296 appearances in all competitions for Los Colchoneros.
In his time at Atleti, he has won the 2013-14 La Liga title, two Europa League titles as well as the UEFA and Spanish Super Cups.
Saul was also part of the Atleti side who finished as Champions League runners-up to Real Madrid in 2016.
The midfielder, who has been capped 19 times by Spain, would be looking at wages of £150,000-a-week if he were to switch Spain for Manchester this summer.
United will be hoping to complete the deal before the end of the transfer window on October 5 though the new Premier League campaign begins on September 12.