Pogba is due to return to pre-season training this week, with his immediate future at United still unclear.
The French World Cup winner has refused to sign a new and improved contract amid strong interest from Paris Saint Germain.
The 28-year-old is said to be keen on a move to the French giants and is expected to hold showdown talks with United boss Ole Gunnar Solskjaer before deciding what to do.
Atletico have financial problems and are willing to listen to offers for the 26-year-old Saul, who is one of the highest earners at the Wanda Metropolitano Stadium.
United bosses have been long-time admirers and believe Atletico would accept an offer in the region of £50m.
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