Atlanta United have emerged as a surprise contender to sign Emmanuel Latte Lath from Middlesbrough this month.

Reports have emerged in the USA that the MLS outfit have made an official approach for the Boro striker. Teesside Live understands that Atlanta's interest in the Ivorian is 'concrete', though it remains to be seen if they can come up with an offer that forces Boro to sell.

Stateside reports suggest that Atlanta have submitted an official offer to Boro worth around €18 million, with a further €1m in add-ons. Having turned £20m from Ipswich Town in the summer, it's likely to be below what Boro will deem acceptable this month, particularly as Latte Lath holds such significance to their promotion hopes this season.

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Atlanta's interest is a surprise given that the 25-year-old has previously been linked to Premier League sides. Until this concrete approach from the MLS outfit, however, Boro were yet to receive any official offer for the striker this month, who has ten goals so far this season, adding to the 18 he scored in his debut campaign at the Riverside.

While the Premier League or a top European league would surely be a preference for Latte Lath, the MLS is a league of emerging talent and Atlanta will be financially capable of offering a sizeable salary package to the striker which would be attractive.

It remains to be seen at this stage whether Atlanta's opening offer is the highest they're willing to bid, or merely a means of opening negotiations to try and reach an acceptable agreement with Boro. There's always the chance it prompts other clubs into action too, with new West Ham boss Graham Potter admitting they have to try and sign a new striker after Niclas Fullkrug went off with a hamstring injury that is expected to keep him out for another three months.

Boro were braced heading into the January transfer window for offers for the striker and while their preference remains not to lose him, there is an appreciation that offers of a certain level will have to be considered. New financial accounts released this week highlighted the importance of player trading in allowing Boro to stay competitive in the transfer market.

As a result, Boro's recruitment team made sure they were well-prepared for any eventuality and do have targets in mind, should this surprise Atlanta United interest materialise into something significant.