According to The Sun, Everton will bring in Rooney on a permanent deal before the week is out, before turning attention to getting a £20m transfer for Arsenal striker Olivier Giroud over the line.
The Toffees have been the most active Premier League side so far this summer, already splashing out more than £90m to bring in five new players.
England international Michael Keane arrived on Monday for a fee that could rise to a club-record-equalling £30m, while Sandro Ramirez, Jordan Pickford, Davy Klaassen and Henry Onyekuru have also been recruited by busy boss Ronald Koeman .
Rooney is said to have been left out of the Red Devils’ squad for their upcoming pre-season tour of the United States in order to thrash out personal terms with Everton, where he spent eight years at academy and senior level before joining United in 2004.
Giroud’s situation is a little more complicated as he is currently content in North London, but Koeman is confident of luring him with the promise of regular football up front.