It is understood that Ronald Koeman’s side are very interested in putting together a deal to bring the scouser back to Merseyside.
Rooney has stated in the past that Everton are the only Premier League club that he would leave United for and the ‘toffees’ feel that this puts them in a strong bargaining position.
Everton’s director of football Steve Walsh admitted in February that “it would be wrong” to ignore the possibilty of a deal and it now seems that the club are ready to try to push through a move.
However, there are conflicting reports as to how any deal would be done, with some sources claiming that Rooney would be allowed to re-join his hometown club on a free transfer and others, such as ‘Sportsmail’, claiming that it would be an initial loan deal with each club paying half of the player’s wages.
Indeed, according to ‘The Guardian’, wages are currently the sticking point, with the Evertonian expecting to continue to earn the same £250,000 a week as he currently earns at United.
The 31-year-old has long since been linked with a move to China, though it appears he may yet still stay in the Premier League.
Rooney endured a frustrating season last season, as he was plagued by injuries but he still managed to make 39 appearances in all competitions, registering 8 goals and 10 assists.
Rooney has 2 years to run on his current contract but with him costing the club £13m a year and given the club’s links with the likes of Alvaro Morata and Romelu Lukaku it appears that they could be willing to let him depart.
Should Rooney leave this summer it would end a 13 year association with the club after he signed for United for £27m in 2004 from Everton. Despite Rooney often dividing fans these days, he is both United and England’s all time record goalscorer with 53 and 253 goals respectively.