Jarrad Branthwaite is not intending to sign a new deal at Everton unless they can match the £160,000-a-week being offered by Manchester United.
Everton have placed a £70million valuation on the centre back and rejected two bids from United with the last offer being £50m.
The 22-year-old still has three years left on his current contract, understood to be worth around £70,000-a-week, but Everton are ready to offer new terms to reflect his worth to Sean Dyche's team.
Talks have still to take place over new figures with those negotiations more likely to be at the end of the window but Mail Sport understands Branthwaite is prepared to hold off extending his time at Everton unless they can get close to United's proposal.