Perez is reportedly keen to offer such a large sum as a result of his, and manager Jose Mourinho's, fondness of the former Everton man, who is now 26 years old.
12 months ago, Rooney found himself at the centre of a very public breakdown in contract negotiations with Manchester United that alienated him somewhat from manager Sir Alex Ferguson and ignited rumours of an exit.
Some at Old Trafford are yet to forgive him, and former midfielder Paul Scholes said last month that the 73-cap England international's actions were "selfish."
Even so, a move did not materialise in that instance, despite the heady amount of press speculation that emerged regarding a potential transfer to La Liga.
This time, though, with Perez willing to delve deep into his horde of riches, an enormous proposal may prise Rooney away from England.
With nine goals in 12 Premiership appearances this season so far, he evidently still has the class to succeed among the very best in the world and United will be hoping that their talisman stays for a while to come.
12 months ago, Rooney found himself at the centre of a very public breakdown in contract negotiations with Manchester United that alienated him somewhat from manager Sir Alex Ferguson and ignited rumours of an exit.
Some at Old Trafford are yet to forgive him, and former midfielder Paul Scholes said last month that the 73-cap England international's actions were "selfish."
Even so, a move did not materialise in that instance, despite the heady amount of press speculation that emerged regarding a potential transfer to La Liga.
This time, though, with Perez willing to delve deep into his horde of riches, an enormous proposal may prise Rooney away from England.
With nine goals in 12 Premiership appearances this season so far, he evidently still has the class to succeed among the very best in the world and United will be hoping that their talisman stays for a while to come.