Everton boss David Moyes has all but conceded defeat to Manchester United in the battle for Crewe youngster Nick Powell.
The Guardian says Moyes had hoped Powell's desire for regular first-team football would tempt the midfielder to Goodison Park.
However, the England Under-18 international remains keen on joining Sir Alex Ferguson at Old Trafford. He would be United's second midfield signing of the close season after they agreed a £17m deal with Borussia Dortmund for the Japan international Shinji Kagawa.