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.
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