The Merseyside club have so far rejected two offers of £43million and £50m from United for their defender this summer.
Everton have valued Branthwaite at between £70 – £80m and are determined to keep the 21-year-old, unless a huge bid is received, reports AFP.
The defender’s price tag has been justified by Everton, who flagged fees paid by United, Chelsea and Manchester City for Harry Maguire (£80m), Wesley Fofana (£75m) and Josko Gvardiol (£77.6m) in the past five years.
While United are thought to have no intention of paying a fee in that region, they still went on to sign Leny Yoro for £52m plus add-ons from Lille.
That fee is thought to have left Everton surprised. It suggests that United have plenty to spend following the departures of two of their highest earners in Raphael Varane and Anthony Martial.
But unless they pay what Everton are demanding, United will not be able to sign Branthwaite with Fabrizio Romano claiming that a new proposal will be sent to him this summer. The 21-year-old is currently under contract until 2027 after signing a new deal last year.
After their proposed takeover by the Friedkin Group (TFG) collapsed, Everton were plunged into a precarious financial situation and there has been speculation over whether they would need to sell their prized assets.
However, the club are said to view this as changing nothing in regard to Branthwaite.
United want two centre backs after their worst defensive season since 1978/79 last term. Varane has been released and Jonny Evans has signed a new one-year contract, though there is still intention to sell Victor Lindelof as he is out of contract next year.
