Goss is expected to become the third permanent Manchester United departure in the January transfer window.
The 21-year-old midfielder is undergoing a medical at Queens Park Rangers today after they agreed a fee starting at £500,000.
But according to BBC Sport journalist Simon Stone, United have surprisingly included a clause allowing them to buy Goss back.
“United will include a buy-back option in the deal,” Stone said.
Manchester United are including a buy-back clause in their deal to sell Sean Goss to QPR
20 done deals we expect to see this January transfer window
Wed, January 25, 2017
Express Sport runs through 20 of the most likely deals we expect to see before the transfer window closes on January 31.
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Here are 20 deals we expect to see before the transfer window closes
United sold Memphis Depay to Lyon for £21.7million earlier this month, but have an option to buy the 22-year-old back for £35m.
The Red Devils did not include such a deal in the £24m sale of Morgan Schneiderlin, 27, to Everton though.
United were forced to fork out a world-record £89m to re-sign Paul Pogba last summer, four years after he left the club for nothing.
But Jose Mourinho has claimed he will not go into the January market to replace Schneiderlin or Depay, suggesting 19-year-old Axel Tuanzebe could benefit.
United included a buy-back clause in Memphis Depay's transfer after paying £89 to re-sign Paul Pogba
"We lost Morgan Schneiderlin and Memphis Depay, two players who didn't play many minutes or many matches for us,” Mourinho said.
"They were two players from the squad, so we need numbers and probably Axel is one of the boys that's in the academy who is more close to playing with us.
"So we have brought him up to give him more experience, to make the first team more natural for him in case we need him to play in the upcoming matches and month, so he can be more adapted to us."