Everton would value Amadou Onana in excess of Romeo Lavia's selling price should Manchester United firm up their interest.
Southampton want around £60million from Liverpool and Chelsea for Belgium international Lavia as their transfer pursuit draws to a conclusion.
And the price has been noted by Everton who believe Onana is at a more advanced level than his Southampton compatriot with greater Premier League experience and a greater standing within the national team.
As Mail Sport reported, Onana is of interest to United but because of the restrictions of FFP they need to sell before they can buy.