Everton will look for a fee of at least £80m from Manchester United for young defender Jarrad Branthwaite.
It is understood United have already agreed personal terms with the player's representatives.
They intend to speak to Everton about Branthwaite once the transfer window opens on Friday.
The response is likely to be frosty.
BBC Sport has been told Everton do not want to sell the 21-year-old, who many believe was unlucky to miss out on selection for England's European Championship squad.
The club believe it is just a matter of time before Branthwaite becomes an England regular and rate him in the same bracket as Harry Maguire and Josko Gvardiol.