Manchester United are set to make Carlos Tevez the most expensive player in British football.

The Sun says United have agreed a UK record £32 million to sign the Argie permanently from sports investment firm MSI.

The transfer will dwarf the £30.6m Chelsea paid AC Milan for Andriy Shevchenko 26 months ago.

The record fee between two British clubs is still the £29.1m United paid Leeds for Rio Ferdinand in July 2002, while the world record remains Zinedine Zidane's £46m switch from Juventus to Real Madrid in July 2001.

It is uncertain whether United will have to fork out the cash immediately or wait until next summer as planned.