The former Ajax right-back will cost United around £17million this summer.
His transfer is dependant on West Ham finalising a sale for Aaron Wan-Bissaka, as Ineos continue to reshape the options available to Ten Hag.
Mazraoui will be joined at Old Trafford by Matthijs de Ligt, who also worked under Ten Hag in Amsterdam, after a separate £41million agreement reached for the Netherlands centre-back.
After getting deals for Leny Yoro and Joshua Zirkzee across the line last month, hard work has continued behind the scenes.
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