The 31-year-old is surplus to requirements at Old Trafford and has been told by Jose Mourinho that he’s free to leave the club.
Rooney left Everton for United in 2004 but his love for the club remains strong and Ronald Koeman has offered him a first-team spot at Goodison Park.
According to The Sun, Rooney has agreed a £250,000-a-week two-year deal with the Toffees and is expected to complete his move this week.
United have subsequently withdrawn the striker from their squad to tour the United States and Mourinho will need to appoint a new captain at Old Trafford.
Everton have signed the likes of Michael Keane and Jordan Pickford already this summer but bagging Rooney on a free will be the high point of what is looking like a busy window for the Toffees.