Ezekiel Fryers travelled to Spurs to discuss the final details of the transfer and is expected to put pen to paper before the weekend in a switch that will infuriate United officials.
Fryers refused to sign a new deal at Old Trafford after his contract expired earlier this summer with the Premier League runners-up unwilling to meet his wage demands.
United are due a development fee for bringing Fryers through their youth system, but the compensation will be decided by an independent tribunal, with the Red Devils thought to want £6 million for the youngster while Spurs value him at around £2m.
Fryers, who plays at left-back and in central defence, is expected to be fast-tracked into Tottenham's first-team squad to provide competition for Cameroon international Benoit Assou-Ekotto under new coach Andre Villas-Boas.
Sir Alex Ferguson has previously expressed concerns over the future of Fryers, revealing that the England youth international had not been in contact with the club ahead of their return to pre-season training at Carrington earlier this month.
"We haven't heard anything from Zeki Fryers," the United boss told MUTV. "I don't know what's happening there but he's not been in touch with the club."
Fryers' departure will see him become the third high-profile youngster to leave the club in just over six months, with both Ravel Morrison and Paul Pogba having previously moved on from Old Trafford to West Ham and Juventus respectively.
The 19-year-old made his United debut in the club's 3-0 win over Leeds in last season's League Cup, making six appearances in total, but has not appeared in the Premier League since the side’s Boxing Day defeat to Blackburn.
Fryers will be Tottenham's third signing of the summer, following Gylfi Sigurdsson and Jan Vertonghen to White Hart Lane as the club look to begin their first season under Villas-Boas.
Spurs also remain confident of forcing through a deal for Manchester City striker Emmanuel Adebayor after he returned to pre-season training for the Premier League champions' youth team on Wednesday.
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