The Toffees have already turned down an initial offer of PS35m plus add-ons, considering it far below their valuation of the England international.

Despite rumours that United may back off if Everton refuse to negotiate, the Red Devils' interest appears undiminished, and a fresh bid is anticipated, as reported by the Liverpool Echo.

The size of this new offer will reveal the extent of United's determination to secure the services of Branthwaite, who has had a meteoric rise in the past 18 months - culminating in his first senior England cap earlier this month.

Erik ten Hag's Manchester United are on the hunt for a centre back as they aim to bring an end to the post-Sir Alex Ferguson chaos with a rebuild spearheaded by new part-owner Sir Jim Ratcliffe.

The club is adamant that under Ratcliffe's leadership, they will not be held hostage in transfer negotiations, but Everton are equally determined not to be pushed into a deal - especially considering the undeniable value of a player like Branthwaite to the Red Devils.

Everton's bargaining position has been bolstered in recent times. Although the club's standing regarding the Premier League's Profit and Sustainability Regulations remains a worry, the sale of academy product Lewis Dobbin to Aston Villa for around PS10m has eased some concerns.

More work may be needed before the football financial year concludes on Sunday, but the need for a major sale in the immediate future has likely lessened.

In other news, progress in the search for new ownership has also helped alleviate any immediate financial worries. The Friedkin Group penned an exclusivity agreement with Farhad Moshiri last week and has already pumped in approximately PS200m to clear the club's debt to MSP Sport Capital and provide funds for operating costs and other obligations.