Everton are reportedly set to offer Jarrad Branthwaite a huge pay rise after blocking his move to Manchester United.
The Red Devils have been trying to secure a deal for the 22-year-old this summer.
Two bids for the young centre-back have been rejected, but United could make a third offer despite signing Leny Yoro from Lille.
However, the Toffees have informed United they do not intend to sell the England international until their £75 million asking price is met.
According to the Mirror, Everton are now planning to offer Branthwaite improved terms to compensate for him missing out on a huge Old Trafford salary.
He had agreed personal terms believed to be around £160,000-a-week.
Everton are not interested in selling Branthwaite in this transfer window.
The Red Devils have already signed Leny Yoro who impressed with his performance in the pre-season friendly against Rangers.
Manager Erik ten Hag wants to add another defender before the transfer window closes, and they are now close to agreeing a transfer fee with Bayern Munich for Matthijs de Ligt.
If they sign the Dutchman, they are unlikely to pursue Branthwaite this summer.