Rasmus Højlund scored nine goals in Serie A last season. £72m deal with Atalanta for Danish striker Rasmus Høilund.
United will pay an initial fee of £64m with an additional £8m to be paid based on the player's success on Old Trafford.
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Atalanta demanded €90m (£77m) but despite initial reluctance to go over £60m, United eventually backed down by paying a hefty fee for a striker with fewer than 90 caps. in his name.
Højlund scored nine goals in Serie A last season and the deal represents an outstanding deal for Atalanta, just a year after they paid Sturm Graz €17m for the attacker.
Paris Saint-Germain has earned €50m (£43m) for Hoylund in recent days and believes this is an accurate reflection of the 20-year-old's value.
Hoylund has signed a five-year deal to keep him playing at Old Trafford until June 2028. , with the possibility of another year.
The Dane did not feature in Atalanta's friendly against Bournemouth on Saturday as United finalized the deal.
Hoylund will be United's third signing this summer after midfielder Mason Mount and goalkeeper Andre Onana and will spend the summer. to £179m.
This means manager Erik ten Hag has already spent over £400m since taking over last May.
They have reimbursed around £20m pounds sterling from current sales and more outbound expected.
United's move to Hojlund came after they turned down a £100m deal for Tottenham striker Harry Kane.
Kane would have represented as close to a goal guarantee as was realistically possible United this summer, but they decided they didn't want to be drawn into a showdown with Spurs chairman Daniel Levy. This paved the way for Bayern Munich to defeat the prolific England captain.
However, the position on Kane is becoming increasingly difficult to understand given the gamble United have now taken on Hoylund at enormous cost.
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Last January, Hoylund moved to Sturm Graz in Austria for just €1.8m from Copenhagen, and last summer he moved to Atalanta for €17m.It looks like United are paying a high price for last summer, so dearly paid for Brazilian winger Anthony.
Initially valuing Anthony at £55m, United ended up paying Ajax £85 million pounds, and other clubs have used this amount as a guideline in discussions with the Manchester club more than the players.
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