Everton have made a decision regarding Manchester United's improved offer for Jarrad Branthwaite.
The Red Devils put in a second bid worth £50million for the English defender this week.
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However, Everton have rejected that offer, as they value Branthwaite at closer to £70m.
Sean Dyche sees him as a bona fide superstar who can go on to become one of the best defenders in the country.
United may rate him similarly, but do not want to pay over the odds for the player.
Branthwaite has agreed personal terms with United on a long-term contract worth £160,000 per week.