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MADRID, SPAIN - DECEMBER 15:  Diego Costa of Club Atletico de Madrid celebrates after scoring Atletico's opening goal during the La Liga match between Club Atletico de Madrid and Valencia CF at Vicente Calderon Stadium on December 15, 2013 in Madrid, Spain.  (Photo by Denis Doyle/Getty Images)
MADRID, SPAIN - DECEMBER 15: Diego Costa of Club Atletico de Madrid celebrates after scoring Atletico's opening goal during the La Liga match between Club Atletico de Madrid and Valencia CF at Vicente Calderon Stadium on December 15, 2013 in Madrid, Spain. (Photo by Denis Doyle/Getty Images)Denis Doyle/Getty Images

Manchester United Transfer News: Club Should Give Up on Unlikely Diego Costa Bid

Rob GoldbergJan 8, 2014

Last summer, Manchester United aimed for the stars in the transfer window and came up short in almost every case. In the latest bid for Diego Costa, the club should not even waste its time.

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Manchester United have stepped up their efforts to bolster their ailing squad after they watched Diego Costa and Ander Herrera this weekend.

After tumbling out of the FA Cup to Swansea, a defeat which lurched United’s season to a new low, manager David Moyes admitted there is an 'urgency' at Old Trafford to recruit players. 

He has been searching Europe for a new left back, midfielder and a striker.

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Obviously, Manchester United need a lot of help after a highly disappointing start to the season. They currently sit in seventh place in the league table after 20 matches and were just knocked out of the FA Cup.

Fortunately, they have the money to spend on improvements. According to Simon Bird and David McDonnell of Mirror Football, manager David Moyes has £100 million to spend on transfers if he sees the right fit.

NORWICH, ENGLAND - DECEMBER 28:  David Moyes manager of Manchester United reacts during the Barclays Premier League match between Norwich City and  Manchester United at Carrow Road on December 28, 2013 in Norwich, England.  (Photo by Jamie McDonald/Getty

Without question, Costa is someone who would provide a boost to the defending English Premier League champions. The 25-year-old forward is in the midst of a breakout season for Atletico Madrid, scoring 19 goals in 17 starts, which ranks second in La Liga behind Cristiano Ronaldo.

WhoScored.com provided an impressive statistic following the most recent league match:

The problem is that it seems unlikely the Brazilian would make a move to England during the January transfer window.

While he has a manageable release clause, he does not appear to be intent on leaving his current club. Francisco Acedo of Sky Sports quoted an interview in Marca where Atletico Madrid sporting director Jose Luis Perez Caminero said:

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The player has a clause of 38 million euros and the big clubs in England know this.

Diego Costa has matured and is smart when it comes to decision making. Right now, Costa does not think of leaving, he is hooked on Atletico. He has re-signed a deal that is important, I am confident he will continue with us.

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Although managers and directors will often say this right before players leave town, there is reason to believe him in this situation. 

Costa has been with Atletico since the 2010-11 season and has seen them grow into legitimate contenders in Spain. After winning the Copa del Rey at the end of last year, the club is now competing for a league title.

Through 18 matches, the squad has 16 wins, one draw and one loss to remain tied with Barcelona on top of the table. Powerhouse Real Madrid are five points behind in third place.

Atletico Madrid are no longer at the kids' table, which means Costa should have no motivation to find another location. It certainly would not make sense to move to another club that will struggle just to qualify for Champions League play next year.

Instead, this pursuit seems to be nothing more than when Manchester United attempted to bring in Ronaldo, Cesc Fabregas and others this past summer. This led to a lack of realistic options and some scrambling late in the transfer window.

Moyes would be better off if he focused his time pursuing better options that could actually come to Old Trafford and improve the club. Otherwise, he will once again be left overpaying weaker options that will keep Manchester United in the middle of the table for the rest of the season.

Follow Rob Goldberg on Twitter for the latest breaking news and analysis.

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