Atletico Madrid have made a €10 million (£8.5m/$11m) bid to sign Edinson Cavani this month, but Paris Saint-Germain are refusing to let him go.
The striker will be free in June when his contract with the French champions expires, but Diego Simeone believes he add significant firepower to his team.
Although Atletico have the third best defensive record in La Liga, they have the worst goal tally of the Spanish division's top seven teams, scoring just 22 goals in 20 matches.
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The Rojiblancos, currently third in La Liga and eight points behind leaders Barcelona, are eager to invest in an experienced striker in the January transfer window.