Raphael Varane will reportedly earn £10.3m a year on a deal until June 2026 if he joins Manchester United from Real Madrid during this summer's transfer window.
The France international's current contract at the Bernabeu is due to expire next June, and Man United have allegedly identified him as a leading target ahead of the 2021-22 campaign.
The 20-time English champions are believed to have already agreed a five-year deal with the centre-back and will now submit an official offer to Los Blancos.
According to Sport, the World Cup winner will earn £10.3m a year at Old Trafford, which 'far exceeds' what Real Madrid are prepared to offer him to renew his contract in the Spanish capital.
The report claims that Varane is disappointed with the size of new arrival David Alaba's salary at the club and is now prepared for a 'change of scenery' at this stage of his career.
The 28-year-old - also linked with Chelsea and Paris Saint-Germain in recent weeks - has made 360 appearances for Los Blancos over the last 10 years.