The fee agreed with Juventus surpasses the amount paid by Real Madrid for Gareth Bale in 2013, and the France international will become United’s fourth signing under Mourinho.
Manchester United have agreed a world record deal to sign Paul Pogba for €110 million, Goal understands.
Officials from the Premier League club met with their Juventus counterparts earlier on Wednesday to discuss a deal to bring Pogba back to Old Trafford.
It is now understood that United have settled on a fee of €110m for Pogba, which eclipses the previous record set when Real Madrid paid €100m for Gareth Bale in 2013.
The France international will sign a five-year contract for the Red Devils.
Pogba had also been linked with the likes of Real, but they were priced out of a move and the France international was happy to leave Juventus after weighing up his options.
The midfielder is said to be ready to accept a €13m annual salary at Old Trafford, which would almost treble the wages he is currently earning at Juventus.
He originally left United for Juventus four years ago due to a lack of first-team opportunities, but his imminent return to the club will cap a busy start in the transfer market for new boss Jose Mourinho.
United have already added Eric Bailly, Henrikh Mkhitaryan and Zlatan Ibrahimovic to their squad, with Mourinho keen to get his major business tied up as quickly as possible.