Rooney, the club’s record goalscorer with 253 goals from 559 games – is reported to have come to an agreement with a large sum of £250,000 a week contract to return to Goodison Park after 13 years of leaving Everton as an 18-year-old.
The 31-year-old have a year left on his current £300,000 a week contract, but the move to join the Toffees will literally be all getting more playing time.
The United captain only featured in 39 matches last season, many of which were from the substitutes bench, and has been deemed surplus to requirements at Old Trafford.
Rooney left Everton for Manchester United in 2004 but his love for the club is unconditional and the Toffees boss Ronald Koeman has offered him a first-team spot at Goodison Park.
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United have subsequently withdrawn their old time player from their squad to tour the United States when they journey on Sunday.
The Portuguese boss will now have to appoint a new captain at Old Trafford. However, Ander Herrera appears to be the fans’ favourite to be given the honors but Mourinho could look on to the long-serving defender Antonio Valencia or midfielder Michael Carrick.
Everton have already penned the likes of Michael Keane and Jordan Pickford this summer but signing Rooney on a free transfer could prove the icing on the cake of an already busy summer at Goodison.
The Toffees may likely make a move also for Arsenal’s Olivier Giroud once the deal for Alexandre Lacazette is completed.
According to claims in Wednesday's newspapers, Rooney's move to Everton is expected to be confirmed by the end of the week.