The former Netherlands boss is believed to earn around £6.4m a year.
Mourinho's appointment is expected to be confirmed after the 53-year-old Portuguese meets senior United officials on Tuesday.
The Van Gaal sacked as Man Utd manager club were expected to confirm Van Gaal's departure on Monday, having spoken to the Dutchman, but as of 17:00 BST there was no official announcement.
United have made an offer to Ryan Giggs, Van Gaal's assistant, for him to stay at Old Trafford, but it is not known what role he would have and whether he would accept.
BBC Sport reported on Saturday that United's FA Cup win over Crystal Palace would be Van Gaal's last game in charge.
He arrived at Manchester United's training ground at 08:45 BST on Monday and left shortly before 17:00.
Forty-five minutes after his arrival in the morning, League Managers Association lawyer Paul Gilroy QC also drove into Carrington.
Gilroy is the same employment barrister who acted for David Moyes when he was sacked as manager by United in 2014.
He arrived at about 09:30 and was initially refused entry before being allowed in about 15 minutes later, refusing to answer questions about the reason for his presence.
According to his profile page on the Nine St John Street Chambers website, Gilroy has advised and acted for a number of football clients, including Roy Hodgson, Martin O'Neill, Sir Alex Ferguson, Harry Redknapp, Roy Keane, Roberto Martinez, Sam Allardyce, Brendan Rodgers, Alan Pardew, Nigel Pearson and Steve McClaren.
Van Gaal took control of United after leading the Netherlands to the semi-finals of the 2014 World Cup in Brazil.
The Old Trafford club finished fourth in the Premier League in his first season in charge to qualify for the Champions League.
But they finished fifth this term and will play in the Europa League next season.
They only scored 49 league goals - their lowest total since 1989-90.
Saturday's FA Cup success at Wembley gave United a first trophy since Sir Alex Ferguson won the Premier League in 2013 in his last season before retirement, but it was not enough to stop Van Gaal from losing his job.
Mourinho was sacked by Chelsea last December, just seven months after leading the London club to the Premier League title.
Reaction
Gary Lineker tweeted: "Crikey! Manchester United have sacked Louis van Gaal. Who saw that coming? Next thing you know they'll appoint Jose Mourinho."The Match of the Day presenter and former England striker added: "One thing is for sure, Mourinho is a brilliant coach and a winner. As close as you could ever get in football to guaranteeing success."
Former Dutch player, Ronald de Boer, who played under Van Gaal at Ajax and Barcelona, told BBC Radio 5 live: "He should retire and enjoy his life. He does not have anything to prove to the football world as he has an unbelievable amount of trophies and has respect from a lot of players and managers."
Ian Sterling, chairman of Manchester United Supporters Trust, said: "Van Gaal's fate was sealed with his results over the season. The style of play and football has been the worst I have seen in my time following United. A positive is that the club has acted quickly and a new manager will be in place in preparation for next season.
"The club has acted in the best possible way for its own interest and Van Gaal has been a victim of that. The supporters wanted a change, to put someone in charge who knows the philosophy of the club. Attacking and competing football rather than the game of chess we have seen this season.
"For many other clubs, winning the FA Cup would be a springboard to next season, for us it has been a finale. Mourinho is a 'Marmite' manager, you either love him or hate him. He finished on a failure at Chelsea so maybe he has to come here and prove himself again.
"All the Manchester United fans want is someone who respects what the club is about. My concern is that he plays a similar style to Van Gaal. If Mourinho comes here and loves United more than himself, he will be a success."
Meanwhile, 52.8% of thousands of Sportsday readers said Mourinho was not the right man for Manchester United, while only 20% of a separate vote said they would be Premier League champions next season.
Former Chelsea winger Pat Nevin told BBC World Service: "Van Gaal will be upset, but when time passes and he has time to look back on his career. he walks out of Manchester United after winning a major trophy. Maybe it wasn't the worst time to go after all."
On Mourinho, Nevin added: "Nobody but nobody in world football brings in the trophies like Jose Mourinho.
"It's not heart. This is head. If it was heart I don't actually think it would have been Jose Mourinho.
"I think it would have been Ryan Giggs or maybe another ex-Manchester United player. There were a lot of other possible candidates out there. This is the head ruling here. They had to go and get the man who could do the best job.
"Was Alex Ferguson the easiest man to work with all the time? What did he give you? Success. Hence, Manchester United almost, to some degree, had to go down this route."
"He will do what he knows succeeds and it's much, much easier to win with tried and tested players who have been there and done that.
"In reality, he will bring in tried and trusted players from all around the continent for a lot of money."
Source: BBC
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