Juan Mata flew north on Saturday and successfully came through a medical before finalising his move from Chelsea.
The Spain international is expected to train with his new-team mates in the coming days to make his debut against Cardiff at Old Trafford on Tuesday night.
"I am thrilled to be joining United. I have enjoyed some very happy years at Chelsea but the time has come for a new challenge", he said.
"United is the perfect place for me and I am excited at the chance I have to be part of the next phase in the club's history.
"Chelsea is a top club and I have many friends there but you cannot turn down the chance to join Manchester United. I look forward to helping the manager and the team be successful in the coming years."
The transfer, which far exceeds United's £30.75m deal for Dimitar Berbatov back in 2008, represents a real coup for David Moyes following a summer of frustration in the market and a faltering defence of United's Premier League title in his first season at the club.
He said: "Juan is one of the finest playmakers in the game today and it's a real pleasure to have secured his signature.
"He's been instrumental in Chelsea's recent success, with a notable 28 assists and 32 goals in his last two Premier League seasons.
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