Manchester United will have to pay half of Wayne Rooney's £250,000-a-week wages for his move to Everton to go ahead.
United are in talks with Everton over a deal to take the England skipper back to Goodison Park after 13 years at Old Trafford.
The Reds are keen to offload Rooney on a permanent deal, but Everton's unwillingness to fund his huge salary means a loan deal is the likeliest option.
Everton are willing to pay half of Rooney's wages as part of a loan agreement with United, with the 31-year-old a free agent next summer when his contract is up.
Rooney's agent, Paul Stretford, is in talks with Everton over the proposed switch, although there are several hurdles to clear before any deal is finalised.
With his future unclear, Rooney is set to be omitted from United's pre-season tour of the US, with Jose Mourinho and his squad leaving for Los Angeles on Sunday.
He was pictured in Liverpool on Wednesday with United coach Rod Thornley as he uses a gym in the city centre.
Meanwhile, Everton remain interested in Olivier Giroud with the Arsenal striker a £20million target.
Koeman's pursuit of the strike duo could pave the way for Romelu Lukaku's exit from Goodison this summer.