Manchester United close in on Benfica midfielder Nicolas Gaitan after they sign replacement

Manchester United are reportedly close to completing the singing of Benfica midfielder Nicolas Gaitan.

According to Tutto Mercato Web, the idea of a player-plus-cash deal involving Nani has been mooted with the Red Devils now set to offer £21.7m ($33.7m) to bring the Argentinean to Old Trafford this summer. It is also claimed that Gaitan will sign a five-year deal with the 20-times English champions.

Louis van Gaal is an admirer of the Benfica midfielder after having him watched by scouts earlier in the season, and with the Dutchman keen on strengthening his midfield, the Argentine is high on the list of the manager's priorities during the summer transfer window.

The Portuguese club, who completed a league and cup double this campaign are ready to sell the midfielder as they look to balance their books ahead of next season.

Apart from United, Premier League rivals Liverpool are also said to be interested in the Argentine's services, but it is believed that the Red Devils are leading the race for his signature.

Gaitan, who still has three years remaining on his current deal with Benfica, has been impressive for the club and played a key role in their title triumph providing 15 assists and four goals in 27 league appearances.

Meanwhile, according to Portuguese newspaper O Jogo, the midfielder will depart the club this summer after they signed midfielder Adel Taarabt from Queens Park Rangers on a five-year deal.

The Moroccan international, who spent six seasons at QPR is delighted to joining the Portuguese champions, and will have big boots to fill as the report claims that the midfielder was brought in as a replacement for the Argentine star.

"It is a huge opportunity for me. When my agent told me Benfica were interested, I immediately said: 'Yes, I'm ready to go'," Taarabt said, as quoted by the Guardian.