The 18-year-old has been linked with a move to Old Trafford throughout the season, with manager Sir Alex Ferguson believed to be an admirer of the England Under-21 international.
However, the report claims that the Toffees are keen on keeping hold of their teenage star and will only be persuaded to let him leave if a big money offer is to good to refuse.
The tabloid quotes a “Goodison insider” as explaining that the club are realistic about the potential difficulty of keeping hold of their latest gem, but admitted the strong relationship David Moyes enjoys with the United boss could help ease a deal through.
“Jack [Rodwell] is one of the brightest talents here [at Everton] but, although David Moyes wants to keep him, everyone has a price,” the source reveals.
“It will take big money to sign him and [Manchester] United are interested. He [Sir Alex Ferguson] has a good relationship with the Everton manager, unlike what happened in the summer with [Manchester] City.”