Signing Wayne Rooney and Olivier Giroud will take Everton's summer spending to over £115 million just days after the transfer window opened

Manchester United forward Wayne Rooney is set to return to his former club Everton this week, according to The Sun.

Everton won’t have to pay United a single penny as the striker will arrive at Goodison Park on a free transfer.

But because Everton is willing to match Rooney’s £250,000 ($US322,000) wage demands, he could still cost the club £26 million over a two-year period.

Rooney won’t be alone either. The Sun and others are reporting that Everton will also sign Arsenal striker Olivier Giroud for a potential £20 million — a “bargain,” according to Everton scout Carlo Jacomuzzi.

The deals will take Everton manager Ronald Koeman’s summer spending to more than £115 million — and the transfer window only officially opened on Saturday. His other business includes the club record £30 million signing of Sunderland goalkeeper Jordan Pickford.

Giroud has fallen down the pecking order as Arsenal prepares to unveil new forward Alexandre Lacazette. If Everton matches the salary Giroud receives at Arsenal, then the Frenchman’s wages will set the Toffees back £90,000 per week (or £14 million over three years).

Olivier GiroudGettyOlivier Giroud.

But it’s not all inbound traffic at Everton. The arrival of two new strikers could signal the end of Romelu Lukaku’s time at the club — and he could fetch a world record fee.

The Telegraph recently reported that Chelsea manager Antonio Conte wanted Lukaku signed “at any cost — even £100 million.”

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