Lyon have agreed a deal to sign Memphis Depay from Manchester United for a fee which could rise to £21.7m, according to SkySports.
It is understand United will have a buy-back option as well as sell-on clauses inserted into the deal that takes the Netherlands international to the Ligue 1 club.
Depay joined United from PSV Eindhoven for £25m in June 2015 under the management of his compatriot Louis van Gaal, but fell out of favour following the arrival of Jose Mourinho at Old Trafford last summer.
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 25 million euros (£21.7m).
The deal represents a small loss on a player who scored seven goals in 53 appearances for United, where things have not worked out for the well-paid winger.