By Egbe Emmanuel E.
The deal for the 24-year-old, initially reported by BBC Sport on Thursday, is believed to include £15m in add-ons.
United said they were "delighted" to agree a deal, and the move was "subject to a medical and personal terms".
Chelsea had matched the Red Devils' bid, but appear set to miss out on re-signing their former player.
The Blues were not willing to match the fees Lukaku's agent, Mino Raiola, would earn if the forward moved to Old Trafford.
"A further announcement will be made in due course," United added.
Red Devils boss Jose Mourinho was manager of Chelsea when they sold Lukaku to Everton for £28m in July 2014.
The Belgian scored 25 Premier League goals last season, and United have been chasing him for most of the summer.
They are keen to conclude a deal before they depart for a pre-season tour to the United States on Sunday.
Lukaku
is already in the US, where he and United midfielder Paul Pogba have
been spending time and training together, with Pogba posting updates on his Instagram page.
Lukaku was 18 when he signed for Chelsea from Anderlecht in August 2011 for a fee reported to be about £20m.
He
made just one Premier League start for the club and spent time on loan
at West Bromwich Albion and Everton before sealing a permanent move to
Goodison Park.
Lukaku turned down the most lucrative contract offer in Everton's history in March, thought to be worth £140,000 a week, and later said: "I don't want to stay at the same level. I want to improve and I know where I want to do that."
Lukaku in stats
- With two goals against Hull City in March, Lukaku became the first Everton player since Gary Lineker in 1985-86 to score 20 league goals in a season.
- Lukaku is also only the fourth player to score more than 80 goals in the Premier League before turning 24 (after Michael Owen, Robbie Fowler and Rooney).
- He has scored more goals than any other Everton player in Premier League history (68).
- Lukaku is one of only three players to have scored more than 10 goals in each of the past five Premier League seasons (alongside Olivier Giroud and Sergio Aguero).
All left foot?
Lukaku's 85 Premier League goals
- Left foot
- Right foot
- Other
- Headed
Lukaku - better finisher than Zlatan?
Premier League shot conversion rate 2016-17
Transfer records
Top five world record transfers
- £89m - Paul Pogba - Juventus to Manchester United, 2016
- £86m - Gareth Bale - Tottenham to Real Madrid, 2013
- £80m - Cristiano Ronaldo - Manchester United to Real Madrid, 2009
- £75.3m - Gonzalo Higuain - Napoli to Juventus, 2016
- £75m - Luis Suarez - Liverpool to Barcelona, 2014
Top five British transfer records
- £50m - Fernando Torres - Liverpool to Chelsea, 2011
- £47.5m - John Stones - Everton to Manchester City, 2016
- £44m - Raheem Sterling - Liverpool to Manchester City, 2015
- £37.1m - Juan Mata - Chelsea to Manchester United, 2014
- £35m - Andy Carroll - Newcastle to Liverpool, 2011
Mourinho & Lukaku - the story so far
Mourinho on Lukaku expressing surprise he was released by Chelsea to join Everton on loan in 2013:
"Romelu
likes to speak. He's a young boy who likes to speak. But the only thing
he didn't say is why he went to Everton on loan. That's the only thing
he never says. And my last contact with him was to tell him exactly that
- 'why do you never say why you are not here?'"
Lukaku on Mourinho in December 2015:
"Everyone
says it is Mourinho's fault but it is not his fault because I made the
decision [to leave Chelsea]. I went to his office to ask if I could go.
"I
signed the deal with Everton at 11 o'clock and the first text message I
got on my old BlackBerry was from Mourinho saying: 'Good luck, do your
best and I will see you next season.'
Mourinho on selling Lukaku to Everton:
"Romelu
was always very clear with us with his mentality and his approach was
not highly motivated to come to a competitive situation with Chelsea.
"He
wanted to play for Chelsea but he clearly wanted to be first-choice
striker - but for a club of our dimension it is very difficult to
promise to a player."
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