The 25-year-old joined Diego Simeone’s side from boyhood club Chelsea back in August 2024, but after initially impressing, he has fallen down the pecking order.
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Gallagher has started just three of his 15 La Liga appearances so far this season, and the Spanish giants are understood to be willing to sell him in January.
According to Fabrizio Romano, Man United, Newcastle, Everton and Tottenham Hotspur are all positioning themselves to order to make a move.
Man United approached Atletico Madrid over a loan deal for the midfielder in the summer but were almost immediately rebuffed.
Atletico Madrid are said to be willing to sell Gallagher for a fee of around €30 million, with the player keen on securing more regular minutes ahead of the World Cup.