With Ole Gunnar Solskjaer reportedly asking the club's hierarchy to prioritise the addition of a top-class right-back, United had two earlier bids rejected for Wan-Bissaka, as reported by Sky Sports.
United boss Solskjaer is determined to add young emerging talent to his squad as the club look to change their transfer policy, with Dumfries fitting the profile of player the club are looking to bring to Old Trafford this summer.
The right-back position has been a problem area for United, who relied on Ashley Young for the majority of the previous campaign.More news: Corden's 'Late Late Show' visits London, gets silly in Paris
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The Red Devils have been hot on the trail of the right-sided defender in the past few weeks and The Daily Record has now claimed that they have finalised a fee in the region of £55m to sign the 21-year-old from Crystal Palace. Crystal Palace had deemed the offer for their prized asset unrealistic and derogatory and had told Manchester United to restructure their offer.
A 95th-minute Aaron Wan-Bissaka own goal consigned Aidy Boothroyd's England side to a 2-1 defeat against France in their UEFA Euro U-21 Group C opener at the Stadio Dino Manuzzi.
If true, this will be a world record fee for a specialist full-back, making the 22-year-old the most expensive wide defender in the history of the game.