Despite firm interest from elsewhere, Rooney's first choice has always been the Toffees, whom he left for Old Trafford in 2004 as an 18-year-old.
It is understood that United are willing to waive a transfer fee, while Everton are capable of offering Rooney a deal of £150,000 a week.
United would have been willing to let Rooney go to the Chinese Super League at the end of February but, the 31-year-old still felt he had more to offer at Premier League level and, before being dropped from the England squad, was determined to be involved at the 2018 World Cup.
Everton's offer marks a considerable pay cut given Rooney currently earns around double that, but it is believed he is willing to accept the offer such is the pull of his former club.
Rooney will join Michael Keane, Jordan Pickford, Davy Klaassen, Sandro Ramirez as Everton's summer recruits. - Indepenednt,ie
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