Further details have emerged of what now appears to be the done deal of Nicolas Gaitan's transfer from Benfica to Manchester United. Last week the Portuguese publication O Jogo reported that the transfer had been agreed for €25 million ($33m) with two United players set to move the other way.

It is now being reported that the two Manchester United players who will move to Benfica as part of the deal will be Federico Macheda and Fabo da Silva, according to the Daily Telegraph.

While young Italian striker Macheda is expected to leave on a permanent transfer, Brazilian defender Fabio will join the Lisbon giants on a season-long loan.

The deal would seem to make sense for all parties. Despite announcing himself in the United first team in spectacular style by scoring the winner in a crucial match against Aston Villa when just 17, the forward has failed to establish himself since.

Macheda went on-loan to Queens Park Rangers for the second half of this season, but was unable to make an impact and returned to Old Trafford after suffering an ankle injury.

The inclusion of Fabio in the deal represents more of a surprise. The 21-year-old, who has operated at both outside back positions for United, has struggled this season after looking like he could establish himself as a regular toward the end of the last campaign.

And Ferguson has admitted that a loan move may be best for all concerned in order to aid Fabio's development.

Fabio will go on loan next season to give him concentrated first-team experience, Ferguson told United Review, according to the Telegraph.  We have already talked to him and he understands the value of playing regularly at a higher level than we can give him at the moment.

The inclusion of players as part of the transfer for Gaitan has tempted Benfica to sanction the deal as 20 percent of any fee will go to the Argentinian's former club Boca Juniors, according to the Telegraph.