The Belgium striker has struck an agreement to join the Serie A giants on a £180,000-per-week contract, according to The Sun.
United are willing to sell Lukaku for £75 million, the same fee they paid Everton for his services two years ago, and it is now up to the clubs to agree a fee.
Ole Gunnar Solskjaer’s side are now focused on securing the signature of Cherries playmaker Brooks, who is valued at £50 million.
The 21-year-old, who has also attracted interest from Tottenham, has only been at the Vitality for one season since joining from Sheffield United for £11.5 million last summer.
However, he was handed a new long-term contract in March after an impressive campaign and Bournemouth are reluctant to sell one of their prized assets.
Get the best features, fun and footballing frolics straight to your inbox every week.
Thank you for signing up to Four Four Two. You will receive a verification email shortly.
There was a problem. Please refresh the page and try again.