Everton have rejected Manchester United’s second bid for Jarrad Branthwaite.
An opening £35 million offer from Old Trafford for the highly-rated defender was turned down last month before Monday’s improved valulation of £45M.
But despite Erik ten Hag’s side prepared to offer an additional £5M in future add-ons, taking the deal up to £50M, the Blues’ stance remains unchanged.
Branthwaite is currently valued in the region of £70M in light of his sparkling performances and being under contract with the club until summer 2027.
Goodison Park chiefs also based that valuation on the high premiums paid for centre-backs, including United’s own £80M signing of Harry Maguire in 2019.
Director of football Kevin Thelwell previously braced fans for several player exits this summer as a result of Everton’s Profit and Sustainability issues.
They are, however, currently under less pressure to facilitate fire sales so following the start of the new financial period, which began on July 1.
Sean Dyche’s side, meanwhile, have edged ahead in the race to sign Jaden Philogene after striking a £16M agreement with Hull City for the winger.
The 22-year-old is understood to favour a move to Merseyside among the parties currently in the hunt for his signature, including Ipswich and Crystal Palace.