Premiership surprise package Everton appear increasingly likely to look towards Town striker Darren Bent come the January transfer window.
TWTD first reported in August that the Toffeemen were interested in Bent, and we understand from sources on Merseyside that David Moyes may launch a bid for the 20-year-old when the window reopens.
Despite the Merseyside club's much-publicised debts, Moyes will have a significant amount of the £27 million fee United paid for Rooney available for new players in January.
Bent has already stated this season that he wants to get into the Premiership with Ipswich, with the club determined to hold on to their young players, turning down a £3 million bid from Charlton for the 20-year-old in August and reportedly slapping a £5 million price-tag on his head.
Aston Villa have also been reported to have shown interest in the England U21 international.