Manchester United are reportedly keeping a close eye on Amadou Onana's future amid suggestions that Everton could be forced to sell the central midfielder.
Everton were recently handed a 10-point deduction in England's top flight after being found guilty of breaking the Premier League's rules when it comes to profit and sustainability.
The Toffees could potentially be sued by recently-relegated clubs for lost earnings, with the Merseyside outfit therefore seemingly facing a period of huge financial difficulty.
According to talkSPORT, Everton could be forced to sell some key players in January, with Dominic Calvert-Lewin and Jordan Pickford seen as two individuals capable of generating substantial funds.
The report claims that Onana is also viewed as a player who could command a high transfer fee, and Man United are said to be considering making a move for him at the start of 2024.
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The 22-year-old was linked with a number of clubs following his impressive spell at Lille during the 2021-22 campaign, but it was Everton that won the race for his signature.
Onana made 35 appearances for the Toffees last season, while he has also been an important player this term, featuring on 14 occasions, scoring once and providing one assist in the process.
The Belgium international has another four years left to run on his contract, but his future had been the subject of speculation even before Everton's points deduction.
Man United are said to be considering a mid-season move, with the Red Devils expected to be active in January due to the imminent arrival of Sir Jim Ratcliffe as a minority shareholder.
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Everton's punishment for breaking the financial rules was the biggest sporting sanction in the competition's history, and it has seen them drop into 19th position in the table.
Man United and Everton will go head-to-head in the Premier League on Sunday afternoon, with the former looking to make it three straight successes in England's top flight.
Everton, meanwhile, will bring a four-game unbeaten run into the contest, including a 3-2 success over Crystal Palace in the league before the international break.
The Toffees are now two points from the safety of 17th position, having been up in 14th spot before the points deduction arrived last week.
As well as Onana, Man United could move for a new centre-back and centre-forward in January, although their business in the winter is likely to depend on whether Ratcliffe's deal is ratified by the Premier League in time.