Wayne Rooney has agreed a "deal in principle" to join Major League Soccer side DC United.
It has been suggested a £12.5m deal has been agreed which could see the 32-year-old leave his boyhood club just 12 months after rejoining them from Manchester United last summer.
Reports claim Rooney has been offered a contract until the end of the 2020 season.
However, it has also been suggested uncertainty over manager Sam Allardyce's position means Rooney could yet stay.
Earlier this week, Allardyce said he wanted England's and United's record goalscorer to see out the final year of his contract.
"There have been rumours about Wayne going abroad, China or America. It would have to be massive for him to want leave Everton," he said.
Allardyce and Rooney have had their differences and the player's show of dissent when substituted in April's Merseyside derby resulted in clear-the-air talks between the pair.
Rooney is the club's top scorer this season with 11 but, to highlight his and Everton's form, he has not scored since December.