But Newcastle today became the first club to make a concrete bid for the striker – and it was immediately turned down.

An Everton spokesman told the club website, www.evertonfc.com, tonight: “I can confirm that we have received a £20 million (€29.8m) offer for Wayne Rooney from Newcastle.

“This bid has been turned down.”

Newcastle sold defender Jonathan Woodgate to Real Madrid on Friday for £13.4million (€20m) but their bid to reinvest the cash has been unsuccessful.

Rooney is still two weeks away from kicking a ball and would not be fit enough to pass any sort of medical in the next few days.

No club could get insurance on a deal of that size without a successfully completed medical.

And manager David Moyes dare not allow any more players to leave – he has lost 17 since the last transfer deadline in March – and that rules out any chance of an imminent departure of the 18-year-old.

Moyes also played down talk that Thomas Gravesen – who netted twice in Saturday’s 3-1 win at Crystal Palace – will be sold to Hamburg.

The manager said: “We haven’t got enough players to let any more go.

“He’s probably one of the top midfield players in Europe. He is important to us, why should I let him go?

“I don’t have many players. If you were standing here as the Everton manager you would keep him.

“If any clubs think they can get him, once they come on to the manager they’ll think differently, and I’ll be the one who matters.”

Moyes’ last-ditch transfer plans have been thrown into chaos and Everton plunged into a worsening internal crisis by the delay in ratifying a £20million (€29.8m) Russian cash injection.

Director Paul Gregg, chairman Bill Kenwright’s bitter rival for control of the club, blocked a board meeting today because he claimed he had not had time to consider the offer believed to be from Anton Zingarevich, the 24-year-old son of Russian paper and pulp tycoon Boris.

There are no immediate plans for a re-arranged date for the board meeting - which all three Everton directors must attend – and that has left boss Moyes facing a squad crisis as next week’s transfer deadline approaches.

Everton know any cash injection and shares issue must go before an EGM, but the bank had promised around £5 million (€7.45m) would be advanced to Moyes for immediate squad strengthening, once the board had agreed to the deal.

Now those plans, including moves for Liverpool pair Djimi Traore and Steve Finnan, are in disarray and Moyes may now not be able to bring in the three players he desperately needs before the window shuts on August 31.

An Everton source claimed: “Everything is up in the air, any chance of bringing in new players is now very unlikely.”

The stand-off between Kenwright and Gregg has now reached crisis point.

Gregg issued a statement saying: “I welcome any new investment and want what is best for Everton.

“In order to ensure that this proposed investment is in the best interests of the club, it is only right that I should examine the proposal and have an opportunity to meet those proposed as directors so I understand fully their ambitions for the club.

“The paperwork only arrived this morning and as soon as I have had a chance to look at the detail I will be in touch with Bill to reschedule the Board meeting.

“The fans, shareholders and everybody associated with the club recognise that change is necessary and that our manager requires urgent funds.

“That’s why I supported the process of due diligence last week and will continue to support any initiative that means Everton can compete at the highest level.”

Everton claim Gregg’s lawyers had details of the investment last Friday. The situation has not been helped by claims on the BBC that Zingarevich has no plans to back Everton and his son is a London-based student with no funds of his own.

But an Everton spokesman said: “This is a hugely political situation, but we know who we are dealing with and our bankers are satisfied that the money is there.”

Zingarevich, whose father Boris owns Russia’s largest paper manufacturer, is set to acquire a 40% controlling stake.

The younger Zingarevich, educated in London, owns the Fortress Sports Fund, based in Brunei.

He was at Selhurst Park on Saturday and Kenwright said: “Anton is terrific. He’s got an encyclopaedic football knowledge.”

Speaking to the Moscow Times, the Goodison chairman spoke of Zingarevich’s “passion” for football and insisted the £20million investment would be used in the transfer market.

He said: “It is the ambition of myself and the sports fund to return Everton to its former glory.

“We’ve been tracking certain players throughout the summer. We hope to announce who within the next 10 days.”

Carling Cup Round 1 Result:

Rochdale 2 Wolverhampton 4