Pep Guardiola will announce next week that he is to quit Bayern Munich ahead of a possible switch to Chelsea, Manchester United or Manchester City in the summer, according to MailOnline.
Carlo Ancelotti is set to replace Guardiola at Bayern, with the Italian in advanced discussions with the German club.
Guardiola, who has won has won back to back Bundesliga titles at Bayern after joining them in 2013, will officially confirm the news next week.
The Spaniard has turned down an offer of €20m (£14.5m) per year to stay at the Allianz Arena.
It is a huge development for United as Louis van Gaal is currently under immense pressure at Old Trafford following defeats against Wolfsburg and Bournemouth last week.
Van Gaal has one year remaining on his current contract but, if Guardiola becomes available, United must seriously consider their options.
Guardiola has enjoyed huge success everywhere he has been in management while playing a brand of expansive, attacking football. He is the closest thing to a ‘sure thing’ in football and United may well come to regret it if he goes to a Premier League rival.