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The Denmark international spent the second half of last season back in the Premier League with Brentford and impressed.
He was offered fresh terms by Brentford in addition to Tottenham and United, but has communicated his desires to the Old Trafford hierarchy.
Eriksen played for Spurs between 2013 and 2020 and is regarded as one of the club's greatest midfielders in the modern era.
Some have taken his decision to join United badly, and one fan destroyed his old 'Eriksen 23' shirt before posting the video to social media.
The 30-year-old was initially unsure about leaving London, where he has spent his entire Premier League career.
Eriksen suffered a cardiac arrest during a Euro 2020 group game with Finland last summer and had a implantable cardioverter-defibrillator (ICD) fitted.
It forced him to leave Inter Milan as Serie A regulations meant he could not play for them.
Brentford manager Thomas Frank, a fellow Dane, persuaded Eriksen to return to England and he helped steer them away from the relegation zone with one goal and four assists in 11 appearances.
The Bees made it clear they wanted to keep him and were willing to break their wage structure.
Eriksen was demanding £200,000-per-week and a £10 million signing-on bonus, according to The Telegraph. It is currently unknown if those are the terms United accepted, but he will be signing a three-year deal.
United finished sixth in the league last season and failed to qualify for the Champions League.
Erik ten Hag officially took charge in May and is working hard to improve his squad.
A deal for Feyenoord full-back Tyrell Malacia was confirmed on Tuesday afternoon. Malacia was set to join Lyon after agreeing personal terms, but the Red Devils swooped in at the eleventh hour.
Discussions continue with Barcelona over a move for Frenkie de Jong, while Ajax defender Lisandro Martinez is admired.
Martinez worked under ten Hag at Ajax and has informed the Dutch giants he wishes to move this summer.
Arsenal have registered their interest and the Argentina international will have a big decision on his hands.