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.
Everton boss Ronald Koeman admitted his interest in Rooney back in Marchand Sky sources reported last week that the two clubs had agreed a deal for the England captain’s transfer, which he is willing to take a pay cut to complete.
And the former United captain has said the Toffees are one of only two Premier League clubs he would play for.
Rooney struggled to regain his place in Jose Mourinho’s first-team last season after a difficult previous campaign under Louis van Gaal.
He has attempted to turn himself into a central-midfielder but not been able to nail down a first-team place for either United or England.
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.