The Old Trafford outfit will table an offer with an essential pay bundle of £90m more than five years.
The arrangement will see De Gea's wages surpass that of colleagues, Paul Pogba and Alexis Sanchez, just as Arsenal playmaker Mesut Ozil.
Joined official executive, Ed Woodward, has made arranging De Gea's future best need, as he attempts to secure arrangements for some of United's first-group squad.
The Spaniard's arrangement keeps running until the finish of the 2019/2020 season.
De Gea, who has gone through eight years at the club, has been named United's player of the year in four of the last five seasons.