Manchester United could allegedly drop their interest in Jarrad Branthwaite, with Everton said to be unprepared to lower their substantial asking price for the centre-back.
Branthwaite is widely thought to be Man United's leading centre-back target this summer, with the 22-year-old enjoying an impressive 2023-24 campaign for the Toffees.
However, Everton are believed to value the Englishman in the region of £80m, while it is believed that offers of under £70m would not be seriously considered by the Merseyside outfit.
Man United will not go to £70m, with their initial bid believed to have been £45m including add-ons, and Erik ten Hag's side are now being linked with a number of alternatives.
According to the Liverpool Echo, Everton chiefs are continuing to insist that Branthwaite is not for sale unless a "mega offer" arrives for the defender.
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Man United 'could move on from Branthwaite'
The report claims that the Toffees are 'actively planning' for Branthwaite to be with them next season, so Man United could be forced to move onto other targets in that area of the field.
Branthwaite was in excellent form for Everton during the 2023-24 campaign, making 41 appearances in all competitions, including 35 outings in the Premier League.
The defender had a successful loan spell at PSV Eindhoven during the 2022-23 season before returning to Goodison Park, and he has another three years left to run on his contract.
Branthwaite was named in the preliminary England squad for this summer's European Championship but was somewhat surprisingly left out of Gareth Southgate's final selection for the tournament.
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Who could Man United sign instead?
Man United have also been heavily linked with Lille's outstanding young centre-back Leny Yoro.
However, Real Madrid have allegedly won the race for the 18-year-old, with the Red Devils set to be left frustrated alongside both Liverpool and Paris Saint-Germain.
Barcelona's Ronald Araujo and Sporting Lisbon's Goncalo Inacio are among the other centre-backs to be linked with switches to Old Trafford, in addition to Nice's Jean-Clair Todibo.
However, the club are believed to be stepping up their interest in Matthijs de Ligt, with Bayern Munich believed to be open to letting the Netherlands international leave this summer.
Two new centre-backs could potentially arrive in the current window, as Raphael Varane has left, while Jonny Evans is yet to pen a new deal; Victor Lindelof's future is also the subject of much speculation, with the Sweden international said to be available for transfer.