United are on the brink of re-signing French international Paul Pogba from Juventus in a world record £89 million deal.
The Reds will pay 105 million Euros for Pogba and performance-related bonuses and other costs could see that figure rise.
The midfielder will have a medical in the next few days with the deal due to be completed this week.
The 23-year-old, who left Old Trafford for £1.5 million in 2012, is set to return for a fee that will surpass Gareth Bale's £85 million move to Real Madrid three years ago.
Pogba's imminent arrival was announced just over 90 minutes before Sunday's 2-1 Community Shield win over Leicester.
United boss Jose Mourinho said after the game that United is the "perfect club" for Pogba.
"We have everything to offer him and we know the reasons why he wants to come to us.
"He can come because he knows the club, knows the city, many of the players and he will be an important part of our project, he is perfect for us and we are perfect also for him.
"I don't think that Real were upset when they broke the ransfer record twice with Bale and then Cristiano- so it is a reason to be prou."
"Football is crazy and the market has also become crazy- what is expensive and not expensive in football?
"I don't know but I do know that he is a big talent and I am delighted to secure his services."
In four seasons at the Italian champions, Pogba- who helped France reach the Euro 2016 final- won four Serie A titles and becomes Mourinho's fourth United signing.
It is the first time in 20 years that an English club will have paid a world record fee.
Newcastle United were the last to do so when they spent a paltry £15 million signing England striker Alan Shearer from Blackburn.
Pogba joined United from French club Le Havre in 2009 as a 16-year-old but made only a handful of appearances before his contract expired in 2012.
He became frustrated by a lack of opportunities at the club and left for £1.5 million but has since developed into one of the finest midfielders in the game with a host of Europe's top clubs keeping tabs on the Frenchman.
He has made 178 appearances for Juventus, scoring 34 goals, and helped the club to reach the 2015 Champions League final.
Having now brought in a player for each position- apart from a keeper- Mourinho will hope that he has found the final piece of his United puzzle ahead of the season's big kick-off at Bournemouth next weekend.