Wayne Rooney has agreed a deal in principle that could see him leave Everton for Major League Soccer side DC United this summer in a £12.5m deal.
Rooney’s representatives have been in the US to negotiate terms and the former England skipper is willing to leave the Premier League club.
Nothing has been signed yet and uncertainty over Everton boss Sam Allardyce’s position means the forward, 32, could stay at Goodison Park.
Rooney re-joined Everton in July 2017.
He spent 13 seasons at Manchester United after signing from Everton as an 18-year-old, becoming their record goalscorer and winning five Premier League titles and the Champions League.
It is understood Rooney has been offered a contract until the end of the 2020 MLS season. The US transfer window does not open until July.
Earlier this week, Allardyce said Rooney wants to stay and dismissed suggestions England’s record goalscorer is frustrated with his role.
“It would have to be massive for him to want leave Everton,” the former England manager told Talksport. “I’ve not had a problem from day one with Wayne (but) the Wayne Rooney saga continues on doesn’t it?”
Allardyce’s future is also uncertain at the club, with fans not happy with his style of play.
Rooney, who is halfway through a two-year deal at Goodison Park, has played 31 times in the league this season with four appearances from the bench.
He reacted angrily to being substituted against Liverpool in a 0-0 draw last month.
Rooney is Everton’s top scorer with 11 goals this season.
BBC Sport’s chief football writer Phil McNulty
Rooney’s return to his beloved Everton last summer was meant to provide an emotional final flourish to a magnificent career.
It did not turn into the fairytale he and Everton wanted when he was paraded in front of hundreds of flashbulbs in July – but it should not be painted as a failure either.
The 32-year-old returned to the club he left in summer 2004 intent on driving Everton forward into a new era of success under then manager Ronald Koeman.
Koeman was sacked in October after a nightmare start but when Rooney’s final campaign in the Premier League is remembered, he was still involved in Everton’s best moments this season.
A spectacular headed winner on the opening day at home to Stoke City, his first Merseyside derby goal in a 1-1 draw at Liverpool and a hat-trick in Everton’s 4-0 win against West Ham United, capped with a spectacular strike from his own half, watched by Sam Allardyce as he prepared to succeed Koeman.
It was all downhill from there, sadly, with Rooney’s appearances restricted under Allardyce in a reined-in midfield role and his frustrations made public when he was clearly furious to be substituted in the goalless derby draw with Liverpool at Goodison.
Rooney was never going to be the explosive talent of his earlier years – but he still provided the odd moment to treasure in a desperate season for Everton.