The former Manchester United striker has had a mixed campaign in a poor Everton side following last summer's return from Old Trafford.
With the league becoming increasingly competitive, the Washington-based side have been searching for goals for a handful of years after not having a player hit double figures for two seasons.
DC United are now bottom of the MLS Eastern Conference with just one win from seven games so far this season, and they are prepared to make Rooney one the league's best paid players to reverse their fortunes. If he were to leave, a transfer fee would have to be paid by United.
Rooney has 11 total scores in 40 appearances for Everton.
There are senior members of Everton's hierarchy who would like Rooney to stay - including chairman Bill Kenwright, who stated as much during an address at the club's season awards last week. Indeed, it would appear there's a likely scenario wherein three different clubs will be paying Rooney's exorbitant wages next season.
According to the Daily Mail, Rooney has told Everton officials he wants to move to the MLS and that a £12.5million deal with DC United is close to being agreed.
Rooney has netted 10 goals this season, predominantly from midfield, but his stature in the team has waned in the latter half of the season.
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