Real Madrid forward Cristiano Ronaldo is set to join Juventus.
BBC Sport reports that a deal worth £105m has been reached between the two clubs that will see the 33-year-old Portuguese end a nine-year stay at the Bernabeu.
Ronaldo won four Champions Leagues and two La Liga titles at Real.
“The time has come to open a new stage in my life, that’s why I asked the club to accept transferring me,” he said.
The top two world record transfer fees have been paid out by Paris St-Germain – the £200m they paid Barcelona for Brazil forward Neymar last August, and the fee of around £166m for France forward Kylian Mbappe in July after a successful season on loan with PSG.
Barcelona also paid Liverpool £142m for Brazil midfielder Philippe Coutinho in January. For the Serie A champions, the fee they will pay for Ronaldo is set to eclipse the £75.3m they paid for forward Gonzalo Higuain from Napoli.