Lukaku enjoyed a fabulous season in 2016-17 with Everton scoring 25 goals and has courted interest from several clubs. Once upon a time, as Everton remember only too well, he brought a cutting edge like no other.
That has now been forthcoming and it appears unlikely Rooney will be on the United plane for the pre-season tour of America this Sunday if a resolution is in sight.
Rooney looks for all intents and purposes like he will rejoin the club where it all began for him as a teenager, with confirmation of a deal expected in the coming days.
Wayne Rooney spent most of his time on the bench this past season under Jose Mourinho. With him always being behind Ronaldo and Benzema at Madrid, and Old Trafford awaiting a new hero, this might be the ideal chance for the young forward to launch his career into sky high mode and write himself into Manchester glory.
Coupled with the departure of Zlatan Ibrahimovic this summer, Mourinho needed a new striker, and he's got a familiar face in Lukaku after their brief stint together at Chelsea.
Everton last season were the best of the rest last season in the Premier League.
Those signings take Everton's spending in this transfer window to more than £90m, a total including a deal worth of to $53m for goalkeeper Jordan Pickford.
The writing was on the wall when Lukaku refused to sign a new and improved deal at Goodison Park last season. The United captain could be the number 9 or 10 role for Everton. In one sense Rooney fits into that category and in another he does not.
Wayne Rooney has been United's No10 since the 2007/08 campaign, having worn the No8 shirt for his first three years in Manchester. Neither found a happy ending.style="text-align: center;"