Rooney, 31, has been withdrawn from the Manchester United squad that will head to the USA on Sunday for their pre-season tour.
Sources close to both clubs say the move is on and the word from Old Trafford last night was that the deal was all but done.
United’s 253-goal all-time leading scorer will go back to Goodison 13 years after he quit for Old Trafford in a £26.5m move.
Roo said yes to the deal after a summer break when he discussed his future with wife Coleen and other family members.
There was no offer from the MLS and England’s 53-goal record scorer did not want to uproot his family to China.
Everton was always his preferred option.Forward Rooney is likely to play in a No 10 role, with Giroud, 30, set to partner him up front in place of Romelu Lukaku, who is poised to move to Chelsea for £90m.
Everton scout Carlo Jacomuzzi yesterday told Italian radio: “We’re signing Giroud for £20m. It’s a bargain compared to the £22m Napoli asked us for Duvan Zapata.”
Koeman has been spending the expected Lukaku cash, bringing in five players already this summer, including keeper Jordan Pickford, defender Michael Keane and midfielder Davy Klaassen.
Rooney had become surplus to requirements at United and failed to make the starting line-ups for either the victorious EFL or Europa League Cups Finals.
He made it clear towards the end of this season that he simply wanted to be playing regular first team football again.
It is believed United will allow Roo to go on a free provided he does not ask that the final two years of his contract are paid up.
His £250,000-a-week tab will be picked up by Everton on a two-year deal, with an option of a further year.
[thesun]
