The Argentine wideman has long been linked with a move to Old Trafford, with speculation emerging in Portugal that a verbal pact has been reached ahead of the summer windowhere.
The 23-year-old has been widely touted as one of the up and coming prospects in European football, with the Red Devils repeatedly linked with a move for the Argentine.
Premier League rivals Manchester City were also believed to be keen on Gaitan, but recent speculation has suggested Sir Alex Ferguson has moved ahead in the race to capture the attacker.
Reports emerging from the Portuguese publication have now claimed that United have agreed a verbal pact with Benfica over the transfer of the player at the end of the current campaign.
Ferguson is believed to be keen to bolster his midfield, having recently re-signed veteran Paul Scholes on a short-term deal, although Gaitan’s reported £30 million price tag may prove a stumbling block to any potential Old Trafford switch.