Chelsea boss Jose Mourinho signed off on the deal following talks with club executives and Mata is expected for a medical in Manchester on Thursday.
United chief executive Ed Woodward agreed to break the club's transfer record for Mata as they attempt to salvage their season.
The Spanish playmaker, 25, trained alone in the fitness centre at Cobham on Wednesday as his team-mates prepared for Sunday's FA Cup tie at Stamford Bridge against Stoke City.
After the Sunderland defeat at Old Trafford, Moyes refused to talk about the Mata deal.
They returned to training on Wednesday to discover that Mata was '90 per cent sure' that he would be leaving Chelsea, three years after he arrived in a £23.5m deal from Valencia.
He has not played for the club since he was substituted in the 53rd minute of their 3-0 victory at Southampton on New Year's Day.
Mata was replaced by Oscar when the score was still 0-0 and he ignored Mourinho as he walked off the field at St Mary's. Mata then kicked a plastic chair in the technical area in frustration and team-mates had to calm him down.
After the game Mourinho claimed the door was open for any player who wanted to leave and Mata was one of them.
He believes he will be given a fresh start at United and it's a huge statement of intent by the champions after an indifferent first season under new manager David Moyes.
Mata, who was Chelsea's player of the year for the past two seasons, will sign a lengthy contract at United when he has completed his medical.
Providing Mata passes his medical, he will be free to play his first game in front of 76,000 supporters at Old Trafford.
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