The 24-year-old’s signing which includes £15m in add-ons represents a coup for United and their manager Jose Mourinho whose former club Chelsea had earmarked him as their top striking target for the close season.
It brings Mourinho and Lukaku back together again as the Portuguese manager in his second spell as Chelsea manager had sold him to Everton in 2014 for £28 million.
United said in a statement;
“They were delighted to announce a fee has been agreed with Everton for the transfer of Romelu Lukaku, subject to a medical & personal terms.
“A further announcement will be made in due course,” added United.