David de Gea bagged the Premier League Golden Glove this season but he is yet to sign a new deal despite having an agreement in place with the club.
Manchester United manager Erik ten Hag has indicated that he cannot guarantee the Spaniard the number one jersey next season and is believed to be pushing to sign a new goalkeeper
Costa has been extensively scouted by the Red Devils throughout the season and he is said to be their top target.
And according to Portuguese sports daily A Bola, Manchester United are prepared to trigger the release clause in his contract with Porto.
Costa has a €75m buyout clause in his contract and the Red Devils are prepared to pay that figure.
The 23-year-old is ready to move on from Porto and the Premier League is where he wants to play.
The Portugal international is regarded as a top young modern goalkeeper who is comfortable playing out from the back.
And it seems Manchester United are now preparing to take him to Old Trafford this summer.
