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Everton have more money to spend this summer and also have huge ambition.

It should come as no surprise that they want their old hero on board for the next stage, and with that in mind, club officials will soon press Rooney's representatives on whether a return to Goodison Park is possible.

Figures of power in the boardroom realise it would most likely mean breaking Everton's pay structure, but I am told they are also keen to measure the player's personal desire and outlook as he enters the final stages of his playing career.

Discussions over a transfer could begin before this season is over—with Manchester United's blessing.

United boss Jose Mourinho has always made sure that he is not viewed as the man who pushes Rooney through the exit door at Old Trafford. He has gradually cut back Rooney's playing time this season and wants to make sure any parting is both amicable and respectful. He has huge respect for his captain but knows he can no longer be seen as a player who inspires United to success.

Everton hope their own project can prove tempting to Rooney. The Toffees want to make a better push for the top six next season and will also prioritise a cup run in hopes of winning silverware.

One matter that I'm told could cause friction is between director of football Steve Walsh and manager Ronald Koeman, who have not always agreed on how to move the club forward.

However, smooth dealing with the Rooney matter is one that both men will realise is in the best interest of Everton.