
The Uruguay international, who is believed to have a £28.5m release clause in his contract, has been heavily linked with a move to Old Trafford as Louis van Gaal seeks to bolster his defence when the transfer window reopens.
Van Gaal has been forced to utilise a number of different centre-back pairings throughout the season due to injuries and suspensions, and is thought to be keen to revamp his backline, but Simeone insists he will have to look elsewhere for reinforcements.
"Let's talk about something else," Simeone replied when asked about United's potential bid. "How much? Twenty? For Godin?
"It must be a mistake."
Godin has made 13 appearances in La Liga this season, scoring twice, with Atletico currently third behind Real Madrid and Barcelona.
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