EVERTON have reportedly rejected Manchester United's 'unacceptable' £35m opening offer for Jarrad Branthwaite.
The Merseyside club value the talented defender at £70m, despite reports that United agreed personal terms with the 21-year-old.
Branthwaite, 21, emerged as one of United’s priority targets ahead of the opening of the summer transfer window.
As such Everton will demand a premium for Branthwaite amid concerns over their compliance with the Premier League Profit and Sustainability Rules (PSR).
But Sir Jim Ratcliffe is not prepared to overpay for the Toffees centre back and is reluctant to meet the asking price, according to reports last week.
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So much so that United have only initially offered half of Everton's valuation.
The Old Trafford hierarchy are determined not to be forced into paying over-inflated fees as they overhaul the squad ahead of next season.
United's finances are somewhat restricted by PSR after having spent £400m in the previous two summer windows.
Nonetheless, Everton are holding out for £70m, according to The Athletic.
The Toffees believe Branthwaite, who narrowly missed out on a place in England's Euro 2024 squad, is in the same bracket as fellow central defender Harry Maguire who left Leicester for £80m in 2019.
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Branthwaite enjoyed a sensational season at Goodison Park which saw him earn his first international cap against Bosnia & Herzegovina.
And SunSport understands if an Everton takeover is completed then they will not allow the 6ft4in defender to leave.
But Branthwaite's arrival at Old Trafford would make him the club's first signing since co-owner Ratcliffe purchased his stake.
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News of Everton's rejection of the 'unacceptable' offer also comes just 48 hours after it was revealed manager Erik ten Hag will be staying.
