Manchester United co-owner Sir Jim Ratcliffe has already held talks over summer transfer targets and compiled a shortlist.
Everton centre-back Jarrad Branthwaite is at the top of that list, according to the Daily Mirror.
The Red Devils want to bolster their defensive ranks ahead of next season, and the 21-year-old has emerged as one of their main summer transfer targets.
Everton value Branthwaite at £75 million and could be forced to cash in on some of their most valuable assets this summer to comply with Profit and Sustainability Rules.
The Toffees star has impressed Man United scouts and manager Erik ten Hag, and the Old Trafford club will look to sign him even if they part ways with the Dutchman this summer.
Real Madrid are also keeping tabs on the Everton defender who joined the Goodison Park club from Carlisle for £1m in 2020.
Branthwaite spent last season on loan in the Eredivisie with PSV Eindhoven, impressing Ruud van Nistelrooy who was the manager at the time.
Van Nistelrooy believes he would be perfect for Man United, but Everton recently handed him a new long-term deal which runs until 2027.
They would demand at least £75m for him as they look to desperately balance the books, but the Red Devils will try to drive that price down to nearer the £50m mark, given his relative inexperience at the highest level, with just 33 Premier League games under his belt.
Ratcliffe wants to invest in younger, home-grown talents who can provide Man United with a maximum return on their investment, and the Everton youngster fits the bill.
More clubs are expected to emerge for his services this summer, and the Red Devils must convince him that a move to the Theatre of Dreams is the best for him.
