In a short statement published on their website this morning, United said: “Manchester United is delighted to announce that it has agreed a fee with Everton for the transfer of Romelu Lukaku. The transfer is subject to a medical and personal terms.

“A further announcement will be made in due course.”

Lukaku is thought to be undergoing a medical in Los Angeles, where United will begin their pre-season tour of the US next weekend, with a deal expected to be finalised in the next 48 hours.

United captain Wayne Rooney, meanwhile, is thought to be finalising a move in the opposite direction, with reports suggesting that he is willing to take a pay cut in order to return to his boyhood club.