Everton have rejected a second offer of about £45m for defender Jarrad Branthwaite from Manchester United.
The Toffees rejected a £35m bid from United for the 22-year-old England international last month.
It is understood United’s revised offer included the possibility of additional payments should set targets be met.
However, that figure still does not match Everton’s valuation.
Branthwaite has impressed as a left-sided central defender at Goodison Park, helping the Merseyside club avoid relegation last season despite two points deductions for breaching rules limiting financial losses.
United are keen to strengthen their options in central defence and have been in negotiations over Bayern Munich’s Matthijs de Ligt, who is playing for the Netherlands at Euro 2024.
Raphael Varane has left the club and there has still been no confirmation of an agreement between the club and veteran Northern Ireland centre-back Jonny Evans over a new one-year deal.
In addition, there are doubts over the future of Sweden international Victor Lindelof, who reported to Carrington for the first day of pre-season training on Monday.
