The predator scored 192 goals in 293 appearances for AFC Fylde - and after talks with the club, it was decided he could leave in January.
Oldham Athletic have won the race and he is expected to walk out as a League Two player on Saturday.
The Golden Boot winner leaves with thanks from Fylde after serving the club for over six years.
Chairman David Haythornthwaite told the Coasters’ website that it was hard to see the legend leave.
“Danny has been an amazing servant for the club and helped us get where we are today and for that we will forever be in his debt,” he said.
“It’s common knowledge I didn’t want him to go and nor did we need to sell him.
“However, after discussing it with manager Jim Bentley, we agreed it would be unfair to deny him the opportunity to ply his trade at a higher level.
“We wish him every success at his new club.”
Last season Rowe created history as he scored the winning goal at Wembley in a 1-0 win over Leyton Orient to lift the FA Trophy.