Napoli have agreed a fee in the region of 30m euros (£25.4m) with Manchester United for midfielder Scott McTominay.
Although personal terms are still to be agreed and McTominay is yet to agree to the move to the Italian Serie A side, it is the second successive year United have shown a willingness to sell the academy graduate.
Earlier in August, United rejected a £20m bid from Fulham for the Scotland international.
Last season, 27-year-old McTominay turned down the chance to join West Ham and ended up making 32 Premier League appearances and scoring seven goals for United. He also started the FA Cup final victory against Manchester City.
This term, he has been used as a substitute in both Premier League games.
Manager Erik ten Hag still wants to strengthen his squad and knows McTominay's status as a homegrown player creates more flexibility within the Premier League's financial rules.
United have a keen interest in Paris St-Germain's Uruguay international Manuel Ugarte but so far have been unable to reach a deal with the French club.
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