Rooney was pictured arriving at the Everton’s training ground as the Toffees are set to re-sign the 31-year-old 13 years after his £20m move to Old Trafford in 2004, with an announcement possible over the weekend.
Rooney switches back to Merseyside, where he made his debut and burst onto the Premier League as a prodigal 16-year-old, as part of a deal that will see United sign striker Romelu Lukaku for up to £90m.
Rooney, who is both United and England’s all-time record scorer struggled to regain his place in Jose Mourinho’s first-team last season after a difficult previous campaign under Louis van Gaal.
Rooney will expect a first-team place to be guaranteed at Goodison Park, where he made 77 appearances and scored 17 goals in his first two-season spell. For United, Rooney will remain one of the club’s greatest ever players, having scored 251 goals in over 500 games.