Everton have told Manchester United that they don't intend to sell Jarrad Branthwaite this summer unless their transfer valuation is met.
Despite Everton's proposed takeover by the Friedkin Group collapsing, the Toffees are not willing to sell Branthwaite for a reduced fee.
United had an initial offer of £35million plus £8million in add-ons for Branthwaite turned down.
They subsequently returned with a bid of £45million plus £5million in add-ons, which was also rejected.
The report states that Everton see the fees commanded by the likes of Harry Maguire (£80million), Wesley Fofana (£70million plus £5million in add-ons) and Josko Gvardiol (£77million) in recent years would be the benchmark for a potential sale.
Everton have told Manchester United that they don't intend to sell Jarrad Branthwaite
Erik ten Hag's United have already had two bids for Branthwaite rejected this summer
United remain interested in Branthwaite but would need Everton to lower their asking price in order to pursue a move.
Everton have told United that further approaches for the centre-back are not welcome.
United have already brought in one centre-back this summer, with 18-year-old Leny Yoro joining from Lille in a £52million move.
Ten Hag's side have also been linked with a move for Bayern Munich defender Matthijs De Ligt.
Everton are eager to keep Branthwaite despite the financial difficulties they are facing
Despite their financial difficulties, Everton are eager to keep hold of Branthwaite, who has made 54 appearances for the club and also previously had loan spells at Blackburn and PSV.
Amadou Onana is set to leave for Aston Villa for £50million, which would reduce Everton's need to sell further key assets. If needed, they would be prepared to let players such as Dominic Calvert-Lewin and depart ahead of Branthwaite.
Branthwaite was named in England's provisional squad ahead of Euro 2024 but wasn't selected for the final tournament.