The long-standing United captain looks set to complete a deal to return to Goodison Park in the coming days, 13 years after he left the Merseyside club to sign for the Red Devils.
Rooney has found it difficult to establish himself in Jose Mourinho's side and has accepted his time at Old Trafford has come to an end, despite securing his status as United's all-time highest scorer during the 2016-17 campaign.
Now 31, Rooney has donned the number 10 since the 2007-08 campaign, having previously worn number eight for his first three years in Manchester.
And with Lukaku looking increasingly likely to leave Everton this summer, Rooney can retain his favoured number at his new club.
“I think it will be a good move but his agent said that he has got offers from around the world. So it might not necessarily be to stay in the Premier League.
“It looks to me that he will be leaving Old Trafford. He might come to Asia, China, one of the European clubs or stay in the Premier League and go to Everton.
“Wherever he goes, I think he will be a valued member of that side because I still think he has the ability and can produce what he has shown in the past.”
ROMELU LUKAKU TO MAN UTD?
With Everton forward Lukaku being open about his desire to compete in the Champions League, a summer move was always on the cards.
Antonio Conte had marked the former Blues forward as a potential replacement for the outgoing Diego Costa, who looks set for a Atletico Madrid reunion, though talks have not progressed as Chelsea would have liked.
As such, it has left the door open for Mourinho to make a move for the striker he worked with at Stamford Bridge during his time in charge in west London.
Lukaku's status in the Premier League has exploded since he worked under the Portuguese however, having now hit double figures in five consecutive top-flight seasons.
The Belgian's outstanding campaign last time out has seen him linked with a £100 million move to Old Trafford in the coming weeks.