have increased their offer for defender Jarrad Branthwaite.
from United for the England international last month.
It is understood the revised offer is about £45m, with the possibility of additional payments should set targets be met.
However, BBC Sport has been told that figure still does not match Everton’s valuation.
Branthwaite has impressed as a left-sided central defender at Goodison Park, helping the Merseyside club avoid relegation last season despite two points deductions for breaching rules limiting financial losses.
United are keen to strengthen their options in central defence and who is playing for the at Euro 2024.
has left the club and there has still been no confirmation of an agreement between the club and veteran Northern Ireland centre-back
In addition, there are doubts over the future of international Victor Lindelof, who reported to Carrington for the first day of pre-season training on Monday.