Porto had previously turned down bids lower than Dalot's release clause but after United finally made their move, they've come to the realisation that they're powerless to stop the youngster from making his next move.
Dalot is a highly-rated young right-back who broke into the Porto senior side this season and won the league with them. Deployed in an unfamiliar role as the left-back - the player is a natural at right-back - Dalot seemed unfazed by the step up and put in credible shifts.
United are exptected to offload Matteo Darmian to Juventus for £11.5 million in order to make room for the incoming Dalot, with the Italian failing to impress United boss Jose Mourinho during his spell at Manchester.
Dalot played in the 0-0 draw with Liverpool but only made seven appearances in total this season. But, Manchester United's case might be different. The Portuguese under 21 worldwide will become United's first signing of the summer.
Manager Jose Mourinho believes the Portugal Under-21 global right-back can provide competition for United captain Antonio Valencia.
The Telegraph claim that personal terms are also agreed between the player and the club, with the Portuguese likely to be confirmed as a Manchester United player within the week.
The 19-year-old is expected to be the first of a few defensive incomings at Man United during the summer due to Jose Mourinho losing faith in his current options.