Everton are preparing for another summer of speculation surrounding Jarrad Branthwaite, with the centre-back attracting attention from several Premier League clubs including Tottenham Hotspur.
Last summer, Everton rejected two offers from Manchester United for the 22-year-old. Neither bid, including a second one worth around £50m, met Everton's valuation of the player who had an impressive breakthrough year.
The likelihood of United returning with another offer has decreased following their failure to secure Champions League football. However, Tottenham, who secured a place in Europe's top competition after winning the Europa League final against United, are believed to be seriously interested.
Chelsea are also thought to be contemplating a move for Branthwaite, but at this early stage of the transfer window, Spurs' interest appears to be stronger.
David Moyes is keen to retain the England international, who became a crucial part of one of the Premier League's tightest defences after missing the start of last season due to injury, reports the Liverpool Echo.
The Everton manager is keen on building a team around the defensive trio of goalkeeper Jordan Pickford and centre-backs Branthwaite and James Tarkowski, as they prepare to move into their impressive new stadium. However, this plan has already hit a snag with Tarkowski, 32, needing surgery for a hamstring injury that sidelined him for the season's final month.
Although the operation reportedly went well, there are concerns that his recovery could interfere with pre-season training.
Branthwaite, who broke into the first team during the early stages of the 2023/24 season, is contracted to Everton until June 2027. Having signed him from Carlisle United in 2020, Everton are well-positioned to fend off any potential interest.
The player himself is believed to be happy at Merseyside and grateful for the opportunities Everton have given him - and can continue to provide with the move to the Hill Dickinson Stadium.
While the prospect of Champions League football could be enticing, it would only be considered if Everton receive a serious offer - something United failed to deliver last season.
With the World Cup just 12 months away, England manager Thomas Tuchel has yet to pick him since taking over the senior national team. Among those selected ahead of him, Levi Colwill and Dan Burn will be playing in the Champions League next season with Chelsea and Newcastle United respectively, while Marc Guehi will also be featuring in Europe after Crystal Palace's FA Cup victory.
If a high-profile offer is rejected, there would be an expectation for contract negotiations reflecting the club's valuation of him, considering his current deal was structured around his status as a rising star within the Everton squad.
Given that Branthwaite was acquired for a mere £1m, any sale would have significant implications for Everton's standing in relation to the league's Profit and Sustainability Regulations (PSR).
The aftermath of previous challenging years will still impact the club's PSR figures ahead of the June 30 deadline. However, from the start of the new football financial year on July 1, Everton should have more flexibility to be ambitious in the transfer market.
Everton's financial outlook has improved since last summer due to the stability brought by The Friedkin Group since their takeover was finalised in December.