Rooney returned to Everton last July on a free transfer from Manchester United, but his dream return to Goodison Park has been a mixed one.
Playing predominantly in a midfield role, he has not scored since December 18, and has reacted angrily to being substituted early in games – especially during last month’s Merseyside derby with Liverpool, where he was pictured swearing towards Allardyce as he was removed .
Although Allardyce is understood to be willing to sanction the former England striker's departure but will meet some resistance from chairman Bill Kenwright.
Rooney still has a year to run on his contract, and is the club’s highest earner on around £150,000 a week. The club may be willing to let him go considering that they need to overhaul their current squad to compete better next season.