Rooney, who handed in a transfer request days ago after Everton rejected bids from both United and Newcastle, had hoped that his departure from the club he has supported since he was a boy would be smooth.

However on the day Everton virtually accepted an improved bid from United, believed to be in the region of 25 million pounds (44.7 million dollars), the Toffees' fans let it be known that Rooney's own bid to be guaranteed regular European football had left a bad taste in their mouths.

Rooney, who was advised to stay away from Saturday's game, has not played for Everton this season because of a foot injury he suffered at Euro 2004, where he scored four goals.

But he left Goodison Park with more injury being done to his morale as the home fans reined abuse on him.

"I am absolutely gutted at what is happening here," said Rooney after Everton's 2-1 home win over West Brom.

"It is clear that it's time for me to leave Everton.

"I am disappointed at some of the things that have been said by Everton, especially considering that I know the truth.

"All clubs sell players, even Manchester United and Arsenal."

Everton manager David Moyes had hoped that Rooney would be tempted to sign a lucrative five-year deal that would see him earn close to 50,000 pounds (90,000 dollars) a week.

And on Friday Moyes said that Rooney would not leave before Tuesday's transfer deadline unless the club receive an offer that meets his valuation of the player, which is believed to be in the region of 30 million pounds.

"He (Rooney) feels he will be better to move on, but if we do not get the fee we want then we will stop him leaving before the deadline," said Moyes.

However the move to Old Trafford now appears to be a mere formality, with Sir Alex Ferguson now expecting Rooney to pass a medical during Monday's bank holiday in England.

Speaking before the second bid was lodged, Ferguson told the Manchester-based Sunday Pink: "It is unlikely anything will be concluded before Monday.

"I definitely think it is unlikely. Everton are obviously going to try to get as much as they can out of it, we have got a price and we will not be going above that.

"Tomorrow is a Bank Holiday so medicals are going to be difficult but you have a full day to do that.

"There is a 12 o'clock deadline on Tuesday so really you have got a whole day to get the medical done."

United chief executive David Gill, who is trying to hammer out a deal with Everton chairman Bill Kenwright before the transfer window closes, believes the move could only make Rooney a better player.

"It's not just the size of Manchester United -- but Wayne would have the chance to work with Sir Alex, who has a track record when it comes to dealing with young players and making them even better," Gill told Daily Star Sunday.

"Wayne would also be playing alongside world-class players like Ruud van Nistelrooy and Paul Scholes.

"And his commercial value would be enhanced by becoming a Manchester United player. No disrespect to Newcastle, but we can also offer Wayne Champions League football."

Ferguson added: "We know where we are but that is David's job at the end of the day.

"He is the one who is negotiating, he and Bill Kenwright will be the ones who decide the price not David Moyes (Everton manager) and me.

"We have both got our views and David (Moyes) in particular has obviously got his views. It is very difficult."