The Goodison Park club have several candidates in mind to replace Moyes, including Neil Lennon, Roberto Martínez and Michael Laudrup, having known all year that the Scot wanted to wait until his contract expired at the end of the season before making a decision on his future.
Discussions on Everton's first managerial appointment since 2002 were only tentative, however, with the expectation being that Moyes would stay amid a lack of interest from England's leading clubs. He was finalising Everton's pre-season arrangements only on Tuesday and has held several discussions on his transfer budget and targets for this summer.
The Everton hierarchy did not receive notice of United's or Moyes' intentions until the 50-year-old met Bill Kenwright at the chairman's offices in London on Wednesday. He is expected to inform Everton's players of his impending departure at the club's Finch Farm training ground on Thursday.
Martínez is one name under consideration having guided Wigan to the FA Cup final on a modest budget, although the club is on the brink of relegation following Tuesday's home defeat by Swansea City. Their manager, Laudrup, and Celtic's Lennon are also in the frame whileWest Bromwich Albion coach Steve Clarke, formerly of Liverpool, is another candidate.
Mark Hughes has made it known he wants to succeed Moyes at Everton, where he spent two seasons as a player late in his career, but his disastrous spell in charge of recently relegated Queens Park Rangers is likely to count against him. Hughes also upset many at Everton with his handling of Joleon Lescott's transfer when Manchester City manager.
Neville is due to leave Everton at the end of the season having declined Moyes' offer of a coaching role to continue his playing career elsewhere. But the chance of a high-profile move into management with Everton does appeal to the 36-year-old, who Moyes may yet take with him to Old Trafford.
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