The report suggests that Manchester United may be prepared to waive a transfer fee for the 31-year-old, that despite Rooney having two years left on his current contract.
Delaney also says that the England international would be prepared to take a 50% cut in his astronomical Old Trafford wages to make the deal happen.
Everton were rumoured to have had a loan bid for their academy graduate knocked back by Jose Mourinho in January but speculation has persisted since that Rooney's days with United are over now that he has broken their all-time goalscoring record.
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