The Mirror reports that United are said to be preparing the groundwork for a £40million exit for Rooney.
Rooney’s relationship with United boss Sir Alex Ferguson has reportedly broken down.
Ferguson reportedly feels that he has enough options up front to cope without Rooney.
Reports claim that United are preparing to offload Rooney next summer.
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.