Chelsea have accepted a bid from Manchester United for midfielder Juan Mata.
The Spaniard is expected to sign a four-and-a-half-year deal at Old Trafford after the Blues accepted an offer in the region of £37m, BBC Sport reports.
Mata is expected to undergo a medical at United on Thursday, having already said goodbye to his teammates at Chelsea's Cobham training ground.
The deal will break United's previous record transfer, which saw Dimitar Berbatov join the club from Tottenham Hotspur in 2008.
David Moyes's side crashed out of the League Cup at the semi-final stage this evening, losing on penalties to Sunderland after a drawing 3-3 on aggregate.
