Spanish daily Marca say that the Juventus midfielder has given the thumbs up to the Red Devils' proposal.
He will earn £10.8m-a-year on a five-season deal, according to the paper.
Real Madrid had shown an interest in the 23-year-old but United look to have won the race.
Pogba has apparently told his team of advisors - including agent Mino Raiola - that he wants to join United with Madrid as the only other team he would consider joining.
Raiola was widely expected to be set for a bumper payment for his role in making the deal happen but Marca say that would be because he owns 20% of the player's rights, rather than a fee.
That means he will bank around £20m from the £100m transfer fee leaving Juventus with the other £80m.
The transfer will make the Frenchman the world's most-expensive player after he left Old Trafford for just £800,000 in compensation four years ago.
His £100m deal eclipses Gareth Bale's £86m move from Tottenham to Real Madrid in 2013.
(dailystar.co.uk)
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