There is a huge gap between what the striker wants and debt-riddled United can afford. Rooney will have two years left on his current deal in the summer when United have agreed to renegotiate.
Rooney's camp want to leave talks until after the World Cup as the England striker's stock could be even higher with a good tournament behind him.
At the age of 24, this will be the biggest contract of his career and his advisors want a five-year deal worth £140,000 a week - £50,000 a week up on his current deal.
Despite being United's most valuable player, Rooney trails Rio Ferdinand in the pay stakes.
Ferdy is on £110,000 a week, the same as Cristiano Ronaldo before his £80million summer move to Real Madrid.
Rooney is loyal to United and will not want to be seen to be holding the club to ransom.
But the player and his advisors know his value and are aware that Real Madrid and Barcelona will be happy to pay him what he wants.
The Spanish giants are licking their lips at the financial trouble United are in and both clubs will start the bidding at £70m in the summer.
Figures released this week showed United owe £711.5m and investment in players will take a back seat to reducing the debt.