Manchester United striker Rasmus Hojlund is set to join Napoli on a season-long loan that includes an obligation to buy.
United will receive a €6m (£5.2m) loan fee, with a further €44m (£38m) due next summer if the obligation — dependent on certain conditions — is triggered.
The deal ensures United will avoid a financial loss under the Premier League’s Profitability and Sustainability Rules (PSR) should the obligation be met.
Hojlund, 21, was signed from Atalanta in the summer of 2023 for £64m, potentially rising to £72m, but has struggled to establish himself at Old Trafford.
He was omitted from Ruben Amorim’s squads against Arsenal, Fulham and Grimsby after initially featuring in pre-season.
Despite insisting during United’s US tour that he wanted to fight for his place, the Dane was made available for transfer following the £73.6m arrival of Benjamin Sesko from RB Leipzig earlier this month.
The Manchester Evening News previously reported that Hojlund had lost the confidence of senior figures at the club and, according to sources close to the striker, a new centre-forward signing would force him to leave.
Napoli, Serie A champions last season, have moved quickly after an injury to former United striker Romelu Lukaku.
Hojlund will also reunite with Scott McTominay, who has flourished in Italy since leaving Old Trafford last summer.