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The transfer could eventually rise to 100 million euros, Benfica said in a statement, eclipsing Liverpool’s club-record £75 million paid to Southampton for Dutch centre-back Virgil van Dijk in 2018.
Nunez scored 26 goals in 28 league appearances last season in Portugal.
The 22-year-old, who was left out of Uruguay’s squad for Saturday’s 5-0 friendly victory over Panama, was expected to begin a medical on Monday which could take two days to complete.
Personal terms are not anticipated to be a problem, with the player having expressed his desire to play for Reds manager Jurgen Klopp despite interest from Manchester United.
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