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