An agreement between the two clubs is understood to have been reached, with Sevilla prepared to cover Martial’s wages for the remainder of the campaign.
The deal does not include either a loan fee or an option to buy and is subject to Martial completing a medical.
The 26-year-old will fly to Seville later today and has been eager to secure a move away from Old Trafford after becoming frustrated with a lack of first team opportunities this season.
Martial informed Ralf Rangnick last month that he does not want to stay beyond the end of the January transfer window and only made his first appearance under United’s interim manager last weekend.
The France international was jeered by some supporters when introduced as a late substitute in Saturday’s 1-0 win over West Ham but had a hand in Marcus Rashford’s stoppage-time winning goal.
Sevilla saw a loan bid for Martial rejected shortly before the start of the window but have since returned with an improved offer, leaving sources close to the player confident that the deal will now go through.
United are thought to be unlikely to add new players to the squad before next Monday’s deadline but further outgoings are possible.
Jesse Lingard remains a target for Newcastle United in their battle for Premier League survival, despite the relegation-threatened club seeing an initial loan bid rejected last week.
Like Martial, the 29-year-old is seeking more regular playing opportunities away from Old Trafford after finding himself on the fringes of the squad since the start of the season.
Lingard’s United contract is set to expire at the end of the season, with an extension deemed unlikely due to his lack of games.
Donny van de Beek and Dean Henderson are also unhappy with their limited opportunities this season but United are yet to receive an acceptable offer for either player.
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