The 21-year-old has emerged as a top performer for the Toffees in a tumultuous campaign that has seen them docked ten points for breaching Profitability and Sustainability Rules (PSR).
They are fighting to avoid relegation with further charges hanging over their head.
The Carlisle-born centre-back has emerged as a force in the centre of defence alongside England international James Tarkowski.
Branthwaite is a sturdy defender in the air, using his frame to tower over attackers. He is also quick across the ground, allowing him to keep up with pacey forwards.
He has won 67% of his aerial and 69% of his ground duels, helping the Merseyside club keep seven clean sheets in 21 league appearances.
Branthwaite has emerged as a top target for Manchester United. The Red Devils want to revamp their backline with younger defenders and have their eye on the former Carlisle United star.
They have other targets on their shortlist, but he is reportedly top of their list. The incoming INEOS Group will be keen on signing him this summer.
United may need to replace one of Raphael Varane or Jonny Evans, and the Everton man is the preferred choice.
Tottenham also have their sights set on Branthwaite as they look to bolster their ranks for a title challenge under manager Ange Postecoglou.
They have Micky van de Ven, Radu Dragusin and Cristian Romero in their squad and could further strengthen their rearguard with the addition of Branthwaite.
- Ratcliffe unable to spend big at Man United this summer due to FFP squeeze
- Fulham ready to offload Palhinha amid Chelsea, Man City & Liverpool interest
- Liverpool eye summer swoop for Crystal Palace defender Marc Guehi
- Premier League calls emergency meeting amid New Deal settlement deadline
- Liverpool and Man United table proposals for Kylian Mbappe
- Chelsea poach Brighton recruitment chief Sam Jewell
- Southgate eyes uncapped replacements for struggling Phillips – but are they good enough?
- Should Chelsea try to rescue Kane from Bayern nightmare?
- West Ham shortlist three managers to replace David Moyes
- Ratcliffe to cut around 250 jobs at Man United amid restructuring