Question:
Everton have confirmed they have received a second offer from Manchester United for striker Wayne Rooney.
United are battling it out with Newcastle for the 18-year-old England international, who yesterday handed in a transfer request.
Both clubs had an initial £20million bids turned down and Newcastle also failed with a £23.5million attempt to prise the youngster away from Goodison Park.
Everton have not revealed the amount offered by United in their latest bid the club's head of PR Ian Ross said: 'Manchester United have this afternoon made an offer for Wayne Rooney which is in excess of the second bid which was lodged by Newcastle United earlier this week.'
The club are almost resigned to losing the player after he stated that he wished to play for a club competing in Europe each year.
Everton will now consider whether United's second offer matches their valuation but they know his value may drop if no deal is concluded before Tuesday's transfer deadline.
United, by virtue of their presence in the Champions League, are the favourites to land his signature.
Everton boss David Moyes said yesterday: 'Wayne has confirmed by putting in a transfer request that he would like to leave the club. I am obviously disappointed, it is a player we valued very highly and I think we showed that with the effort we put into offering him a contract.
'We are disappointed but at the moment he is an Everton player and he will remain that until we receive anything like what we think is a valuation.
'Until we get that valuation there will be no movement. But when you get a player who is unhappy and does not want to be around, that makes it difficult for you.
'He 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.'
Rooney issued a statement earlier in the day confirming his desire to further his career with another club.
He said: 'This has been one of the hardest decisions of my life, but the time is now right to move my career forward.
'Euro 2004 was a fantastic experience for me, it made me realise I could play at the highest level.
'To do that I need to be playing at a club who are in Europe every season.
'I hope Everton fans will come to understand my decision and I hope the transfer fee Everton will receive will help the club move forward.
'Everton fans have always been fantastic in their support for me and I hope they respect my decision.
'I also hope that someday in the future I could be welcomed back to watch the team I have supported since boyhood.'
Speaking immediately after his side's 2-1 win over West Brom, Moyes told Sky Sports: 'I don't know anything about the new bid. I've just come off the field.
'United don't make the offer to me on a Saturday afternoon so they must have gone to one of the directors.'
Asked who had the final say over the sale of Rooney, Moyes said: 'Ultimately all decisions are made by the manager, but it will be a club decision not the manager's decision.'

Answer:

Everton have confirmed they have received a second offer from Manchester United for striker Wayne Rooney.
United are battling it out with Newcastle for the 18-year-old England international, who yesterday handed in a transfer request.
Both clubs had an initial £20million bids turned down and Newcastle also failed with a £23.5million attempt to prise the youngster away from Goodison Park.
Everton have not revealed the amount offered by United in their latest bid the club's head of PR Ian Ross said: 'Manchester United have this afternoon made an offer for Wayne Rooney which is in excess of the second bid which was lodged by Newcastle United earlier this week.'
The club are almost resigned to losing the player after he stated that he wished to play for a club competing in Europe each year.
Everton will now consider whether United's second offer matches their valuation but they know his value may drop if no deal is concluded before Tuesday's transfer deadline.
United, by virtue of their presence in the Champions League, are the favourites to land his signature.
Everton boss David Moyes said yesterday: 'Wayne has confirmed by putting in a transfer request that he would like to leave the club. I am obviously disappointed, it is a player we valued very highly and I think we showed that with the effort we put into offering him a contract.
'We are disappointed but at the moment he is an Everton player and he will remain that until we receive anything like what we think is a valuation.
'Until we get that valuation there will be no movement. But when you get a player who is unhappy and does not want to be around, that makes it difficult for you.
'He 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.'
Rooney issued a statement earlier in the day confirming his desire to further his career with another club.
He said: 'This has been one of the hardest decisions of my life, but the time is now right to move my career forward.
'Euro 2004 was a fantastic experience for me, it made me realise I could play at the highest level.
'To do that I need to be playing at a club who are in Europe every season.
'I hope Everton fans will come to understand my decision and I hope the transfer fee Everton will receive will help the club move forward.
'Everton fans have always been fantastic in their support for me and I hope they respect my decision.
'I also hope that someday in the future I could be welcomed back to watch the team I have supported since boyhood.'
Speaking immediately after his side's 2-1 win over West Brom, Moyes told Sky Sports: 'I don't know anything about the new bid. I've just come off the field.
'United don't make the offer to me on a Saturday afternoon so they must have gone to one of the directors.'
Asked who had the final say over the sale of Rooney, Moyes said: 'Ultimately all decisions are made by the manager, but it will be a club decision not the manager's decision.'