The France international previously spent four years at Old Trafford but moved to Turin in summer 2012 after failing to break into the first team under Sir Alex Ferguson.
However, the 23-year-old is now considered as arguably the top midfielder in world football, boasting a formidable mix of technical flair, power and goal threat.
The Red Devils were linked with Pogba continuously in the build-up to the summer window and Sky Sports claim that negotiations over a move began during the last 48 hours.
Chief Executive Ed Woodward is in talks over a deal that could see United pay out an incredible £100million, which would set a new world-record transfer fee.
However, Sky Sports warn that Pogba could still elect to sign for Real Madrid instead, who have also been linked with the 6 foot 2 centre-mid.
At the same time, no “significant progress” is expected until France’s Euro 2016 campaign comes to an end. They face Germany in the semi-finals this evening.