Manchester United have reportedly submitted an opening bid for Jarrad Branthwaite which Everton fans immediately labelled as "disrespectful".
Branthwaite, 21, has attracted the attention of several top clubs after an excellent individual season for Everton.
He made 41 appearances in all competitions, scoring three times, to help the Toffees avoid relegation from the Premier League.
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The centre-back was included in England's provisional squad for Euro 2024 but failed to make Gareth Southgate's final 26-man squad for the tournament, which gets underway on Friday.
Nevertheless, he has emerged as a key target for United, with the summer transfer window now officially open for business.
The Athletic report that United have now submitted a £35m bid for the defender.
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The offer is deemed to be 'unacceptable' by Everton, who are set to reject it in due course.
Everton are expected to 'demand a premium' for Branthwaite amid concerns over their compliance with the Premier League's profitability and sustainability rules (PSR).
Everton believe Branthwaite is in 'the same bracket' as the likes of Harry Maguire, Wesley Fofana and Josko Gvardiol - all of whom were sold in recent summers for fees over £75m.
Everton fans were quick to criticise the opening bid on social media.
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"Completely disrespectful bid," posted one fan on X.
While another simply put: "Hilarious offer."
Branthwaite finished in the league's top 10 for clearances, dribblers tackled and interceptions as Everton finished last season with the fourth best defensive record in the league.
With him, Everton averaged 1.3 points per game and 1.3 goals against but without him, they managed only one point per game and 1.7 goals against.
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United are also said to be 'actively pursuing' a deal for Lille centre-back Leny Yoro, who is also being targeted by Real Madrid and bitter rivals Liverpool.
United's hierarchy have now seemingly focused their attention on transfers having decided to keep Erik ten Hag as manager.
Ten Hag's future had been the subject of speculation, with United's owners INEOS reportedly holding talks with several managers in recent weeks over potentially replacing the Dutchman.
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But he is now set to remain at Old Trafford for another season after winning the FA Cup in the final match of the domestic campaign.
The Athletic report that United held talks with the 54-year-old over his future on Tuesday and 'the preference of both parties was for his tenure to continue'.
United also announced on Friday plans to redevelop Carrington into a state-of-the-art training facility.
United released images of a planned £50m redevelopment of their training base in southwest Manchester, the latest move in Sir Jim Ratcliffe's plan to transform the club.
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Topics: Manchester United, Everton, Transfer News, Premier League, Football, Fan Reactions
Rory O'Callaghan