Manchester United is reportedly set to submit a $178 million bid to Atletico Madrid for two of their prized players as head coach Jose Mourinho continues with his plan to form a championship-caliber squad for the Old Trafford giants.

According to the Independent, the Portuguese mentor is targeting French forward Antoine Griezmann and Spanish midfielder Saul Niguez for a combined fee of £145 million ($178 million) in the ongoing winter transfer window.

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If the deal pushes through, then it would be the second consecutive transfer window that United will make a major expenditure after the world-record $110 million transfer of Paul Pogba from Juventus last summer.

Griezmann, 25, is considered as one of the biggest names available this January. Mourinho is said to be keen on making him a long-term replacement for 35-year-old striker Zlatan Ibrahimović should the former Sweden captain decide to move to another team next season or to 31-year-old team captain Wayne Rooney, who has lost his starting position at the Old Trafford.

The Frenchman is one of the best goalscorers in Europe right now with nine goals and six assists in 21 appearances in all competitions so far this season. He was also the French national team's top scorer during the 2016 Euros with six goals and finished third in the Ballon d'Or race behind Cristiano Ronaldo and Lionel Messi.

Meanwhile, Niguez is also being planned to replace another aging footballer, vice-captain Michael Carrick, who is the same age as Ibrahimović's and is in the twilight years of his football career. Niguez is only 22 and is known as a defensive specialist.

The Daily Star reported that Griezmann "has been linked with a La Liga exit, with the Premier League a possible destination".

The report also quoted English football analyst Chris Sutton as saying that need someone to take over from Ibrahimović as the striker's future is not set at the Old Trafford.

"Although they could wait until the summer, United have the money and it would be worth going the whole hog now to boost their chances of making the top four (of the Premier League)," Sutton said.

"Griezmann is a more rounded player in the central position than Marcus Rashford or Anthony Martial," he added.

Tags Football Transfer Rumors, Football Transfer Rumors 2017, Manchester United, Atletico Madrid, Antoine Griezmann, Saul Niguez