Wayne has been offered £8,000 a week by Everton, but there are a couple of stumbling blocks to the deal. His agents appear to believe he is worth more than that (they're right) and they also want Everton to give him image rights.
This is a big issue. Basically this means that Rooney would get a large chunk of the merchendising revenue that Everton make from things using his name or images, shirts, mugs, everything.
Talks are on going, we'll keep you updated with any more news.