Everton will look for a fee of at least £80m from Manchester United for young defender Jarrad Branthwaite.
It is understood United have already agreed personal terms with the player's representatives.
They intend to speak to Everton about Branthwaite once the transfer window opens on Friday.
The response is likely to be frosty.
BBC Sport has been told Everton do not want to sell the 21-year-old, who many believe was unlucky to miss out on selection for England's European Championship squad.
The club believe it is just a matter of time before Branthwaite becomes an England regular and rate him in the same bracket as Harry Maguire and Josko Gvardiol.
Maguire cost United £80m when he joined from Leicester in 2019. Gvardiol cost Manchester City €90m – at the time equating to £77m – when he moved from RB Leipzig last summer.
Branthwaite has caught the eye with a series of impressive performances as a left-sided central defender for Everton, helping the Merseyside club to avoid relegation last season even though they suffered two points deductions.
It is not known whether they need to sell players before 30 June in order to comply with the Premier League's profit and sustainability regulations.
United are targeting central defence as an area they want to strengthen.
Frenchman Raphael Varane left the club following the FA Cup final, and Maguire, Lisandro Martinez and Victor Lindelof all suffered injuries last season.
Veteran Northern Ireland international Jonny Evans was also troubled by injury, although United have confirmed they are in talks with the 36-year-old over a new deal.
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