The Mirror says Rooney's relationship with Sir Alex Ferguson has broken down, with United now ready to cash in on the England striker.
With Robin van Persie, Danny Welbeck and Javier Hernandez, Ferguson feels he has enough options in attack to cope without Rooney. Hernandez has publicly declared he is ready to accept the challenge of replacing Rooney.
Ferguson does not feel Rooney’s performances and commitment since then have justified the £250,000-a-week contract he was handed.
And United are said to be preparing the groundwork for Rooney’s departure, with next summer the likely date for him to go.