The 32-year-old is widely expected to leave Aston Villa this summer having spent the past five years at the club.
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Man United are understood to be wanting a new goalkeeper this summer as questions remain over the suitability of Andre Onana.
According to Argentinian newspaper Clarin, Martinez has “everything ready” to make the move to Old Trafford and a deal is “close.”
The report adds that Martinez has a €25 million release clause in his contract, making a move to United more likely considering their ongoing financial difficulties.