Falcao, 26, is rated as the best No. 9 in the world and is a target for several top clubs across Europe. Chelsea, Manchester City, Paris Saint-Germain are ready to splash a whopping £46 million for the Colombian hitman.
The former Porto star has already expressed his desire to leave the La Liga side and Atletico are keen to fill his boots with Chicharito, who has gone down the pecking order at Old Trafford.
United boss Alex Ferguson looks happy with three strikers Wayne Rooney, Danny Welbeck and Wayne Rooney upfront. Hernandez has started just one Premier League game this season scoring one goal in seven games.
The 24-year-old Mexican international made an immediate impact in England scoring 20 goals in his debut season with United.
Fiorentina are also believed to be interested in Chicharito but are only willing to pay £8 million.
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