According to The Athletic, Everton have set Branthwaite's value in the same bracket as the transfer fees that Harry Maguire, Wesley Fofana and Josko Gvardiol commanded in recent years. That's around £70m-£80m ($90m-$103m). United's opening offer for the defender was a reported £35m ($45m) plus £8m ($10m) in add-ons, and they returned with a second bid of £45m ($58m) and £5m ($6m) in add-ons.