Manchester United believe they are on the verge of agreeing a deal to sign Romelu Lukaku from Everton for an initial payment of £75 million.

Everton countered claims emanating from Old Trafford that the transfer had been finalised, but the expectation remains that Lukaku will become a United player.

The mooted fee is lower than expected, especially in this inflated current market, but Everton will accrue bonus related add-ons should Lukaku excel.

Watch Lukaku’s best goals in an Everton shirt

The deal is running independent of Everton’s interest in Wayne Rooney, but the goodwill between the clubs will nevertheless help smooth Rooney’s return to Goodison Park by the weekend. United’s first pitch to Everton was inclusive of a deal for Rooney.

United say they have dropped their interest in Real Madrid’s Álvaro Morata