Several sources have indicated the offer was worth in the region of £45m. However, other sources have insisted it was significantly less. The offer is expected to be rejected. As far as Everton are concerned, they have not put a valuation on a player they consider to be of high value to them and a key member of Sean Dyche's squad. Recruiting in the heart of defence has been marked as a priority for FA Cup winners Manchester United this summer.
Another Everton player who could fetch a sizeable fee is Amadou Onana - but no move has yet emerged for the midfielder. Analysis: Everton value Branthwaite at £70m and don't have to sell best playersSky Sports News' Michael Bridge: 'We reported earlier, with Branthwaite such a key player for Everton, there is a valuation of around £70m from their side. We will talk every day in this transfer window about PSR.
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