Napoli has agreed in principle for around £25 million ($33m), and McTominay has been given permission to discuss personal terms with the Italian side.
The 27-year-old was involved in United's 2-1 defeat to Brighton on Saturday after coming on as a second-half substitute.
However, McTominay is now poised to leave United for Napoli as the two clubs have reached an agreement after lengthy talks, with the Scot in the process of negotiating his exit.
Mail Sport understands that Napoli will pay a transfer fee in the region of £26million for McTominay.
The Athletic also reported the deal is also said to include a sell-on clause, entitling United to a potential share of McTominay's next transfer fee should he be sold by Napoli.
McTominay's last appearance for United came on Saturday in a 2-1 defeat at Brighton.
Napoli finished 10th in Serie A last season, having won the title in the previous campaign.
They have since signed Leonardo Spinazzola, Rafa Marin, Alessandro Buongiorno, and David Neres.
Chelsea striker Romelu Lukaku is also close to sealing a move to Naples.
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