The 31-year-old looks set to depart Old Trafford this summer after falling down the pecking order under Jose Mourinho.
He has already lost his place in the England team as a result, with Gareth Southgate omitting him from the squad to take on France and Scotland next month.
A return to Goodison Park has been mooted for much of the season and both Ronald Koeman and Steve Walsh are thought to be open to the idea.
And according to the Daily Mail, it could become a reality as the club’s hierarchy are determined to bring him back to the club.
To do so they will offer him wages of £150,000 per week, £100,000 less than he earns in Manchester but a price that would make him the highest earner at Goodison Park by some distance.
Their plans may be scuppered by China, though, with Rooney thought to have offers of £480,000 per week from clubs there.