Tevez closes in on United move

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If all goes to plan, an announcement that a deal has been agreed between Tevez's adviser Kia Joorabchian and the Barclays Premier League champions could be made later on Friday.

It is understood from sources close to the discussions that Tevez will initially join United on a two-year loan deal with the option of a further three years.

West Ham are believed to be in line for a compensation payment for releasing Tevez's registration to Manchester United.

Tevez is currently in Venezuela on Copa America duty and played in Argentina's win over Paraguay on Thursday night.

The plan is for Tevez to join Manchester United on their pre-season tour to American once the Copa America is over.

West Ham are understood to have had first refusal to sign Tevez on a three-year deal for £40million but declined the opportunity and gave Joorabchian written permission to begin negotiations with other clubs three weeks ago.

Two Italian clubs, one of them Serie A champions Inter Milan registered an interest, but Tevez wanted to remain in the Premier League.

Both United and Joorabchian had hoped to keep details of the deal under wraps until next week but Tevez himself let slip that he was bound for Old Trafford.

Manchester United will initially only have to pay a loan fee to Joorabchian plus wages reported to be among the highest at Old Trafford.