The centre half is a key target for the Red Devils, who want to replace Frenchman Raphael Varane.
With the former World Cup winner departing as a free agent, United will have to find a replacement within a budget.
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Per Daily Star, United are eager to bring the England international to Old Trafford.
However, their budget means they will not be able to pay the kind of fee the Toffees are seeking.
Everton will demand around 80 million, which United will hope to bring down by at least 20 million.