Despite Everton's impressive transfer work so far this summer, it hasn't been enough to keep hold of their most prized asset, although Ronald Koeman will likely relish reinvesting that money into his squad moving forward.
He signed a five-year contract with Chelsea in 2011 but found it hard to get regular first team action and ended his time there with only 10 appearances and failing to score.
Man United are hoping to conclude the deal for Lukaku by Sunday in hope of flying him out for their pre-season tour of the U.S. with the rest of the squad.
Before his big move to Manchester United last summer, Pogba was in Miami with Lukaku where he was letting his hair down as speculation grew about his new move.
Ahead of the Merseyside derby in April this year, Romelu Lukaku and Jamie Carragher took part in a brilliant one-on-one training session that gave viewers a "masterclass in the art of shooting".
Lukaku's former club Chelsea were expected to be his next destination but the Premier League champions have yet to formalise their long-standing interest.
The Belgium worldwide, 24, is one of the most sought-after strikers in the Premier League after scoring 25 top-flight goals for the Toffees last season. But it is yet to be known whether Lukaku's deal will be attached with Rooney's departure.