Manchester United are ready to offer £55million for Jarrad Branthwaite, according to latest reports.
But that may fall well short of Everton's valuation of the talented Cumbrian.
Branthwaite has starred for the Toffees in the Premier League this season and has been consistently linked with Man Utd among other clubs.
The Red Devils are said to have earmarked the 21-year-old from Wigton as a key target in a summer rebuild.
Everton are not keen to part with Branthwaite but the club's financial issues may force their hand.
Director of football Kevin Thelwell recently confirmed that players would be sold this summer.
It follows a turbulent 2023/24 campaign off the field during which the Toffees suffered points deductions over breaches of Premier League financial rules.
The Daily Mail say Man Utd are "prepared to offer £55m" for ex-Carlisle United star Branthwaite, but add that Everton's valuation of the defender is closer to £80m.
The Cumbrian is set to feature in a key last-day Premier League encounter this Sunday when Everton go to Arsenal.
With the title still to be sealed, the Gunners need to win against Everton and hope Manchester City slip up against West Ham United.
On Everton's prospects in the summer, Thelwell said in a message to fans: "The reality is, given the regulations in place and the club’s current financial position, we have to trade well.
"Working within such tight financial parameters makes the job extremely difficult.
"Whilst we want to ensure that the team is as competitive as possible, we cannot lose sight of our central objective to protect the long-term stability of the club.
"That does mean that players will be sold, and also that every tool at our disposal will be used to secure new additions to the squad, including utilisation of the loan market."
Branthwaite was called up to the full England squad in March, while a big-money sale would have significant benefits to Carlisle under a sell-on clause.
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