Last season, he excelled at Everton under Ronald Koeman, netting 25 times in the Premier League.
But a deal has failed to materialise and United have now turned their attention to Everton ace Lukaku.
The Blues have chased the signature of Lukaku throughout the summer, with United having instead targeted Alvaro Morata of Real Madrid.
Morata who was just rebought to the club from Juventus for 32-million euros last summer, had a great season if we are to consider the fact that he was a second striker.
The BBC claim that United have now agreed a fee in the region of £75m with Everton and are hoping to wrap-up the deal in time for Lukaku to fly-out with his new team mates on their pre-season tour of the U.S. on Sunday.
It was the deal we all thought was done, Romelu Lukaku would return to Chelsea, but nearly two months after the season ended, the Belgian is still an Everton player. Everton are very much a family club, United - clearly since I left - it's gone on to become even bigger on the world stage and it's a huge entity now.
Chelsea had been leading the chase to sign Lukaku.
United dropped their interest in Morata this week after the Spanish club refused to lower their asking price of €90m (£79m).