Manchester United have supposedly been informed by Everton that Jarrad Branthwaite is totally off the market and will not leave even if his £70m valuation is met.
The Red Devils have already tried and failed twice to prise the England international away from Goodison Park, firstly tabling a bid of £35m, which could have hit £43m through add-ons.
Everton swiftly rejected that bid before Man United came back with a package that could have totalled £50m, which was also turned down by the Toffees, who were previously after £70m to £80m.
Sean Dyche's side believe that they are within their rights to demand a similar transfer fee to the ones that Wesley Fofana, Josko Gvardiol and Harry Maguire commanded, and they were supposedly 'baffled' by Man United agreeing to pay a potential £59m for Leny Yoro.
The Red Devils are still believed to be monitoring developments surrounding Branthwaite's future, but they are also pursuing a deal to sign Bayern Munich's Matthijs de Ligt, plunging their proposed move for the Everton man into serious doubt.
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Everton to keep Branthwaite 'irrespective' of takeover collapse
However, the Toffees' takeover talks with Friedkin Group recently broke down, leading to concerns that Everton may have to sell off some more of their prized assets in order to avoid more penalties for financial indiscretions.
Nevertheless, The Athletic reports that Everton have no plans to offload Branthwaite regardless of their takeover situation, and they have informed their Mancunian counterparts as such.
The Merseyside giants will reportedly do their utmost to keep hold of Branthwaite even if Man United agree to pay their £70m asking price, and the Red Devils have been firmly told to back off.
While the 20-time English champions will still be keeping tabs on the 21-year-old - who scored three goals in 35 Premier League games last season - any move hinges on Everton lowering their demands.
However, Everton already have plans to sell Amadou Onana to Aston Villa for around £50m, and if they need to boost their coffers further, offloading Newcastle United-linked Dominic Calvert-Lewin would apparently be their priority.
Why Man United should not get hung up over Branthwaite
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Despite Branthwaite being one of the most promising defenders in Europe, Man United bowing to Everton's asking price would take their centre-back spending to over £120m already this summer, figures that they cannot justify.
Erik ten Hag gave Yoro his unofficial debut against Rangers on Saturday afternoon, and the 18-year-old earned rave reviews for his performance in that triumph ahead of a possible partnership with Lisandro Martinez.
De Ligt's proposed arrival would see him compete with Yoro and Martinez for starts, with Victor Lindelof, Jonny Evans and the rejuvenated Maguire in reserve.
The latter three could all depart as free agents in 2025, so it makes sense for Man United to put their pursuit of Branthwaite on ice until then, by which point Everton may have to relent on their £70m asking price depending on how their relegation and financial situation is looking.
The Red Devils have also forked out the big bucks to sign Joshua Zirkzee and are still pursuing a new central midfielder too, with talks over Paris Saint-Germain's Manuel Ugarte progressing.