The deal, thought to be worth in excess of £70million over four years and includes him being given the Old Trafford captaincy, has been agreed by Rooney and is expected to be finalised in the coming days.
But an agreement over off-field payments is all the stands in the way of David Moyes and executive vice-chairmen pulling off a huge coup in convincing the 28-year-old to stay at the club.
The striker’s United future has been in doubt over the last few seasons following a number of public fall-outs with former boss Sir Alex Ferguson.
But Rooney agreed to assess the situation under David Moyes before making a decision on his future, and it appears he has seen enough to convince him United is the club he wants to stay with for the rest of his career.
Since signing from Everton in 2004 for £25million, Rooney has scored 208 goals in 428 appearances in all competitions for United.