Reports in Spain claim United are thrashing out a three-year contract with Mourinho's agent Jorge Mendes worth in total £46.5m.
That work outs at about £300,000 a week - the same as Wayne Rooney, United's captain and highest earning player, picks up.
The Portuguese earned roughly the same during his second spell in charge of the Blues, although it will be more than double Van Gaal's current salary of £7.3m.
United's executive vice-chairman Ed Woodward is expected to be grilled about Van Gaal's performance during a conference call with investors on Thursday afternoon.
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