Pogba, who left Old Trafford on a free transfer in 2012, is believed to be new Red Devils boss Jose Mourinho's number one transfer target. But for the Portuguese to get his wish, United have had to fork out a fee that dwarfs the previous record transfer of £85-million that Real Madrid paid for Gareth Bale.
The France international will boast a reported salary of £11.1-million per year, and the player's camp has reportedly already agreed to these terms.
Should the deal be completed with Juventus, Pogba would be United's fourth signing of the current transfer window, joining Eric Bailly, Zlatan Ibrahimovic and Henrikh Mkhitaryan in heading to Manchester.
Since leaving United, Pogba has blossomed at Juve and developed into one of the world's best midfielders. The 23-year-old finished the recent Serie A season with eight goals to his name and a joint league-high of 12 assists. In total, Pogba has scored 34 goals in 178 appearances for the Old Lady.
It is also on the international scene were Pogba has shone, with the midfielder a key figure in France's run to the Euro 2016 semi-finals.