He was surprisingly sent on loan to Sheffield Wednesday in August 2022, but returned the following January to establish himself as a mainstay in the Cardiff defence.
He and Dimitrios Goutas formed am impressive central defensive partnership in the Championship last season.
But Luton have been persistent in their pursuit of the former Republic of Ireland Under-21 international this summer and the move is likely to mean a substantial increase in salary for McGuinness.
The writing was on the wall when McGuinness was left out of the Cardiff side thrashed 5-0 at Burnley on Saturday.
When asked about the omission of McGuinness, Cardiff boss Erol Bulut said he could not comment on whether the player had not travelled to Turf Moor because of a potential transfer.
Former Norwegian Under-21 international Daland began his career in his homeland with Vigor before joining Start.
The 6ft 2in player was signed by Belgian Pro League Club Cercle Brugges in 2021, and has since netted four goals in 118 appearances.
He also had a winter training spell with Cercle Brugges’ parent club Monaco.
His arrival is not expected to be the last transfer at Cardiff before the south Wales derby at Swansea City next Sunday.
