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.