The Daily Mirror reports that United will make the bid for the 21-year-old when the transfer window opens.
Moyes has made two personal checks on the youngster and is ready to makea massive bid to land the midfielder on January 1.
Koke has impressed for Atletico this season and was a key player for the Spain side that won the European U21 Championships last summer.
Bayern Munich, Arsenal and Liverpool are also reportedly interested in the youngster.
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The start of the 2017-18 Premier League season is just around the corner and is shaping up to be one of the most competitive yet.
As always it is the so called “big clubs” that have splashed the most cash in the transfer window so far this summer. Manchester United or City? Arsenal or Tottenham? Who are the winners and losers of the transfer window so far?