Updated: January 19, 2017
Lyon have agreed a deal with Manchester United for Memphis Depay, it is understood.
Much was expected of the 22-year-old forward after arriving for £25m (€28.5m) from PSV Eindhoven in the summer of 2015, but a frustrating first season at Old Trafford was compounded by a disappointing second campaign.
Depay has made just one start in all competitions under Jose Mourinho and Lyon have had an offer accepted, which it is understood could reach around €25m.
United have inserted buy back and sell-on clauses into the deal, while add-ons to the initial outlay include the French club qualifying for the Champions League and the Dutchman signing a new deal with them.