• Juventus midfielder Paul Pogba.

Juventus midfielder Paul Pogba. (Photo : Getty Images)

English Premier League giants Manchester United is set to make Paul Pogba football's first £100 million player as they begin negotiations with Italian Serie A champions Juventus FC for the energetic French midfielder.

SkySports indicated that Man United CEO Ed Woodward "has begun negotiations in the last 48 hours that could see Paul Pogba return to Old Trafford in a world record deal worth £100m" and Juve, while wanting to keep their prized midfielder, would allegedly "find it hard to resist such a deal".

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The 23-year-old France international, who is set to compete in the final of the 2016 UEFA European Championship versus Portugal this Sunday, was a product of United's youth academy and had also debuted with the club during his senior career back in 2011.

Pogba then left the team in the summer of 2012 after turning down a new contract with the Red Devils and chose to join Juve in Italy to a four-year deal. His controversial transfer left a bad taste in then United manager Alex Ferguson who said that "It is disappointing. I don't think he showed us any respect at all, to be honest. I'm quite happy that if they (footballers) carry on that way, they're probably better doing it away from us".

Now, with Jose Mourinho at the helm in Old Trafford, the club is not only keen on signing him back again but also in making him the most expensive footballer of all-time with a reported bid of £100 million.

If the deal pushes through, it would shatter the current world transfer record of £85 million when Real Madrid bought Gareth Bale from Tottenham Hotspur in 2013.

However, speculations abound that Pogba is still holding a "grudge against United over his departure" four seasons ago and does not want a return stint with the Manchester club.

Rumors are out that the Frenchman is actually considering a move to La Liga with Real Madrid as his representatives are allegedly already talking with Florentino Perez and Zinedine Zidane at the moment.

Mourinho is said to have identified Paris Saint-Germain midfielder Blaise Matuidi as a potential "plan B" signing if ever the Red Devils will not be successful in luring Pogba back to the Old Trafford this summer, as per Caught Offside.

Pogba's decision is reportedly going to come after the Euro 2016 is concluded on Sunday.