The rangy midfielder only left Man United in 2012 after failing to make the grade under then manager, Sir Alex Ferguson, with Juventus paying an £800,000 compensation fee for him.
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Pogba is believed to be in Los Angeles on Thursday undergoing an initial medical examination which can be completed remotely in order for United to finalise the deal, prior to a more intense medical back at Carrington in the following week.
The second clause will see United have to stump up more cash if Pogba wins the Ballon d’Or.
Pogba is expected to earn a salary of around €13 million per season at Old Trafford, and coupled with another €7 million in image rights, the Frenchman is set to earn a whopping €20 million per year.
Juve, United, Pogba and agent Mino Raiola are all happy with the terms, and the French global is now set to become the most expensive player in football history.
The Old Trafford club are understood to have agreed a £100million transfer fee for their former youth player.
Pogba has enjoyed great success with Juventus.
Assuming that Pogba passes his medical, the deal will eclipse Gareth Bale’s record $113 million transfer to Real Madrid in 2013.
Manchester United had reportedly agreed to pay Raiola’s huge €20m commission, albeit at a slight discount, while Juventus would foot the tax on the fee.
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Assuming there are no last minute complications, Pogba is set to become Jose Mourinho’s fourth major signing of the summer following the arrivals of Eric Bailly, Henrikh Mkhitaryan and Zlatan Ibrahimovic.
