Cousins, who will receive $28 million per season, would become the highest-paid quarterback in the league, topping the $27.5 million annually that Jimmy Garoppolo will pocket from the San Francisco 49ers.
"No final decisions have been made," Cousins' agent Mike McCartney told ESPN on Tuesday. "The plan is to visit Minnesota first. That's all we can say right now."
Cousins did issue a public farewell to the fans of the Washington Redskins on Monday.
"As I'm about to make one of the bigger decisions of my life, I'll be saying goodbye to my familiar life as a Redskin," he wrote in a blog post on his website. "After calling Washington home for the past six years, the team has decided to move on to another option and, in turn my family and I will be moving on as well."
Cousins, who has played two seasons for the Redskins on a franchise tag, topped the 4,000-yard mark for the third straight year in 2017. He finished with 4,093 yards, with 27 touchdowns and 13 interceptions.
The 29-year-old has been on the clock after the Redskins agreed to a four-year extension with fellow quarterback Alex Smith on Jan. 30. That deal can become official on Wednesday, the first day of the new league year.
Cousins heads to a Vikings' team that finished 13-3 during the regular season and fell one game short of a Super Bowl appearance. He joins a team that boasts top-tier wideouts Adam Thielen (91 receptions, 1,276 receiving yards) and Stefon Diggs (849 receiving yards, eight touchdowns), tight end Kyle Rudolph (eight touchdowns) and a stellar defense,
Last year's starter, Case Keenum, is expected to sign with the Denver Broncos when free agency officially opens Wednesday afternoon.
The Arizona Cardinals and New York Jets also were reportedly in the mix for Cousins.