Manchester United are understood to be exploring the idea of using Wayne Rooney in a player-plush-cash deal for Everton striker Romelu Lukaku.
Express Sport revealed United had upped their efforts to sign the Belgium international this week after Antoine Griezmann's move to old Trafford fell flat.
However, the Daily Star claim, while the prospect of a swap deal for Rooney and Lukaku is being looked at, the Toffees have reservations.
And the biggest obstacle to a move is said to be the England captain's huge salary which could upset the club's current wage structure.
Everton have concerns about Wayne Rooney returning to Goodison Park
Romelu Lukaku and Wayne Rooney could be involved in a swap-deal
The 31-year-old started his career with the Toffees, making 71 appearances for the club in all competitions between 2002 and 2004.
However, the Goodison Park hierarchy have their reservations about bringing the striker back due to the financial implications.
Rooney is currently one of the highest earners in the Premier League, taking home around £250,000 a week at Old Trafford.
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And considering the £140,000-a-week deal offered to Lukaku earlier in the year was the biggest in the club's history, it is unlikely they would stretch to meet Rooney's level.
However, a staggering £100million sale of the Belgium international could fill Everton's coffers – which is exactly what his agent Mino Raiola expects.
"In two years' time maybe £100million for a guy who makes 26 goals is a good deal," Raiola told talkSPORT.
"The market will be ruled by the people who buy so if there is a club that needs Lukaku and thinks he is worth £100m, then Everton are right."