Manchester United have agreed personal terms with Gonzalo Higuain and all that remains to complete the transfer is an agreement with Napoli on the fee.
Higuain has been linked with a move away from Naples, after Napoli failed to seal a spot in the Champions League for next season.
The Argentine was close to a move to the Premier League a couple of seasons back, with Arsenal though to be keen, but he eventually ended up moving from Real Madrid to Napoli.
However, Higuain's time in Naples has not been as successful as expected and Napoli are thought to be ready to sanction a sale, provided they receive the appropriate bid.
Manchester United, Chelsea and Arsenal are all thought to be interested in the striker, but it looks like Louis Van Gaal has beaten off the competition by agreeing on a five-year contract with Higuain, according to Calciomercatoweb.
The report claims Manchester United are confident of sealing a transfer for Higuain and have already made a transfer offer of €38 million (£28 million) to Napoli. However, the Napoli chairman Aurelio de Laurentiis wants a sum nearer to €50 million (£36.8 million), and it remains to be seen if Manchester United will be willing to match that amount.
Money has never been a problem for the Red Devils in their recent transfer dealings, and if Van Gaal sees Higuain as the man to lead the line for United and bang in the goals, then Ed Woodward should have no problem in putting in that bid of €50 million.
Higuain, at 27, is in the prime of his career, and if he can acclimatise himself well to the Premier League, then the deal could prove to be a bargain for Manchester United.
However, with Chelsea and Arsenal also reportedly interested, it might not be that easy to ink a deal, but with transfer money on United's side, they certainly will be the favourites.
Karim Benzema, Higuain's former strike partner, was reportedly Manchester United's No.1 target, but after the player's agent dismissed any chances of the Frenchman leaving Real Madrid this season, Van Gaal has had to turn his attentions to other targets.
Higuain is certainly not that bad a second option.
