Stuff.co.nz are reporting that Umaga is close to signing a three-year deal with the franchise.
The Herald reported on Saturday that the Blues have targeted the former All Blacks captain as the key to helping them out of their coaching crisis.
Umaga, who was in Italy as assistant coach of New Zealand at the World Rugby Under-20s Championship but returned home to accompy Jerry Collins body home and attend his former teammate's funeral, met Blues officials at their Mt Albert headquarters before he left.
The meeting, which led to a job offer, was held on a players' day off, but with the knowledge of Kirwan, whose future is still unclear despite his team finishing 14th this season with just three wins.
It is believed Kirwan will move to a new role at the Blues.
Umaga is likely to be a popular choice as coach and, if successful, would be a public relations triumph after a season of disappointment both on and off the field.
He is seen as a coach with a good rapport with his players at Counties Manukau and is likely to relate well with a young and inexperienced Blues backline.
After playing 74 tests, the former All Blacks midfielder joined French club Toulon as a player-coach, a role he continued at Counties on his return to New Zealand in 2011.
The former Hurricane also played a season for the Chiefs on his return and has had a close relationship with the Hamilton-based franchise.
There was a feeling he could have pursued a coaching role there under Dave Rennie, an avenue which has probably been closed by the recent appointment of Tasman coach Kieran Keane.
Three years ago he missed out on the head coaching job at Munster. He then committed himself to learning his craft at Counties Manukau, telling the Herald of his respect for the jump up to Super Rugby level: "I'm not sure I'm ready for that level.
''I'm still making mistakes here and I'm just fortunate these guys have helped me through making my mistakes and have got the results, so I don't want to be making those at the next level.
"I want to go up there totally confident in the ideas I have. I want to make sure that they're sound and have the backing of being tried and tested," he said.
Umaga appears ready to go to the next level now, and with a clear pathway to the head coach's role in sight at the Blues, it could be a tough one for him to turn down.
