Everton cannot afford to offer English centre-back Jarrad Branthwaite a new contract as things stand, according to the Daily Mail.
The club currently value Branthwaite at around £70 million, and suitors could come knocking on their door for him in January.
Manchester United are monitoring the situation, having attempted to sign him during the summer transfer window.
The Everton star played all 90 minutes against Crystal Palace in his first game of the campaign in September after missing the start of the season through injury.
However, he was not involved in the next two games and only came off the bench in the last two, totalling six minutes on the pitch.
The situation has now alerted Man United and other Premier League clubs ahead of the January transfer window.
Branthwaite could be willing to leave the club if the situation does not change in the coming weeks.
Everton manager Sean Dyche will want to hold on to him, but £70m or something close to it could be too much to turn down.
The Blues are currently 16th in the Premier League table after ten games, with just four points separating them from the relegation places,
They need quality additions in January to boost their chances of staying up.
With their takeover unlikely to go through in time for the new owners to provide funds in January, Everton may need to sacrifice Branthwaite if they want to bolster their coffers.