Everton reiterate Rooney stance
The 18-year-old is set to be offered new terms by the Goodison Park outfit, who are desperate to retain his services.
However, following his string of wonderful displays at Euro 2004 - potential bidders are hovering around, with United and Chelsea seemingly leading the chase,
Roman Abramovich's Blues - who look set to land Steven Gerrard from Liverpool in the next few weeks - would be willing to meet Everton's demands of near £50 million - but Old Trafford is thought to be Rooney's preferred destination, should he leave.
United are believed to be limiting any deal to £30 million, but that may yet be enough to persuade Everton to part with their prized asset.
However, chief executive Trevor Birch has reiterated that the club are looking to tie Rooney down.
"We will be sitting down with Wayne and his agent to offer him a new contract to stay at Everton. We do not want him to leave," said Birch.
Rooney's manager David Moyes - credited with playing a huge part in the youngster's astronomical rise - added: "I can categorically state we are not interested in selling Wayne.
"I don't know how many times I have to say it. We have had no contact from any other club about him.
"What people should remember is that to buy Wayne Rooney will take an incredible amount of money and that I don't want to sell him.
"I think there are bids you would find impossible to refuse. If we do not receive one I will be happy, and if we do, we have to look at it.
"But I have made it clear I am not here to sell players and why would anyone want to lose one of the best young players in the world?
"People have said that his development has been excellent so why does he need to leave? Why can't he continue to develop at Everton?
"The hype surrounding Wayne Rooney got to an incredible level, and a lot of it was justified.
"With the way he was playing he was the one player who set the tournament alight. He was keeping everything going. He carried it well and handled it well. It was a credit to him."