League Cups and the 2015-16 FA Cup on his way to a personal tally of 253 goals.

He starred as United won their third Champions League in 2007-08, before going on to claim glory in the FIFA Club World Cup. His last act as a United player is likely to be a substitute appearance as they defeated Ajax in last season’s Europa League final.

If talks proceed smoothly, Rooney will be Ronald Koeman’s sixth signing of a busy close season at Everton, following Michael Keane, Jordan Pickford, Davy Klassen, Sandro Ramirez and Henry Onyekuru to Goodison Park.

While he may have lost some of his potency, Rooney is fondly remembered at Goodison Park after bursting on the scene at the tender age of 16 during the 2002-3 season.

The young forward wasthrust into the public spotlight five days short of his 17th birthday thanks to a superb strike against Arsenal, and became a first-team regular during that debut campaign for the Toffees.

In total Rooney appeared 77 times for his first club in all competitions before United swooped, scoring on 17 occasions.

Meanwhile, Everton striker Romelu Lukaku is set to move in the opposite direction for £75million after United saw off competition from Chelsea for the Belgium international.