There are reports in Holland this morning that the deal has been done, and Mirror Sport understands that while a contract is yet to be signed the Dutch national coach has agreed to succeed David Moyes as boss.
Van Gaal has been the front-runner for some time with reports emerging as early as Wednesday that he had turned down Spurs to put him in the frame for United.
And after talks with chief executive Ed Woodward the deal is now done pending a signature.
Mirror Sport first reported last week, prior to Moyes' sacking, that United representatives - believed to have included the Glazers - met with the 62-year-old at a secret location in Europe.
Van Gaal has enjoyed a successful and trophy laden career thus far winning the Champions League with Ajax in 1995 before guiding Barcelona to back to back La Liga titles in 1998 and 1999.
A decade later he steered Bayern Munich to the Bundesliga crown in 2010, the same year he fell to a Champions League Final defeat to former assistant Jose Mourinho.
Most recently he guided the Dutch national squad to the World Cup in Brazil this summer before announcing he would leave following the tournament.
Van Gaal will follow former boss Moyes who was axed on Tuesday following a nightmare 10 months in charge.
How does Van Gaal shape up against Moyes. Read our comparison here.
Check out our full profile of Van Gaal from chief football writer Martin Lipton here.
Is Louis Van Gaal the right man for Manchester
