According to the Daily Sun in the UK, Roo has been left out of Manchester United’s pre-season tour to the US so he can complete his move.
After quitting Goodison Park for Old Trafford in a £26.5m in 2004, the Liverpudlian became United captain and record goal-scorer (253) in his 13-year spell.
Sources claim the striker will move on a free transfer, even though he has two years left on his current United deal and will earn £250 000-a-week at the Toffees.
The 31-year-old has been linked with moves to the MLS and China, but decided to return home with all his three laaities and him supporting the Blues.
Everton boss Ronald Koeman has been busy in the market, signing keeper Jordan Pickford, defender Michael Keane, midfielder Davy Klaassen and striker Sandro Ramirez.