Sportsmail revealed that a meeting took place between the two clubs at United's offices in London on Friday, and the 25-year-old attacking midfielder is set to move to Old Trafford if a price can be agreed.
Sporting have demanded a transfer fee in the region of £64million while United - who offered significantly less than that before walking away from talks last summer - are now understood to be offering £50m plus £10m in add-ons.
There has been speculation that United could include a player as part of the deal, with Marcos Rojo, Angel Gomes and fourth-choice goalkeeper Joel Pereira among the options, but it is expected to be a straight cash deal.
Fernandes has expressed a desire to join United after they brought forward plans to sign him in this transfer window following injuries to Paul Pogba and Scott McTominay.
However, it remains to be seen if a deal can be struck before he is due to play in the Lisbon derby at home to Benfica on Friday night.
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