Everton may reportedly need to sell Jarrad Branthwaite in order to comply with Premier League Profit & Sustainability Rules [PSR] while Crystal Palace are said to be preparing for Marc Guehi’s exit.

As revealed by the Manchester Evening News, Branthwaite is of interest to Manchester United while Guehi has elsewhere been linked with a move to Old Trafford. United are looking for two centre-backs this summer with Bayer Leverkusen star Edmond Tapsoba on the radar.

United are in dire need of a defensive revamp despite boasting six senior centre-halves, excluding Luke Shaw, who can also deputise there when needed. A spate of injuries in the role prompted Casemiro to partner Harry Maguire in the FA Cup semi-final against Coventry.

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Raphael Varane is set to become a free agent this summer while Jonny Evans also sees his one-year deal expire in June. Injuries to Victor Lindelof and Lisandro Martinez allowed 19-year-old Willy Kambwala to get his first-team break this season and has impressed.

Only he and Martinez, though, are under the age of 26, with Lindelof and Maguire set to be north of 30 by the start of next season. Branthwaite, 21, and Guehi, 23, are seen as defenders already playing at a high level who are yet to maximise their full potential.

The Sun says Sean Dyche is keen to keep hold of Branthwaite, but may be resigned to losing him amid Everton’s poor financial status within PSR. The report says The Toffees have set an initial benchmark of £80m but will likely cede ground in negotiations.

They may be forced to sell before June 30 in order to stay below the cash-loss limit threshold for the current three-year financial cycle, having already been charged for exceeding the limits of the previous two.

Meanwhile, Palace are holding out for a record sale of £55m for Guehi, so says The Times, which would beat the previous figure of £50m set by Aaron Wan-Bissaka’s exit to United in 2019.

Arsenal are said to be rivalling United for his signature, albeit would not be able offer as much game time due to the esteemed status of Gabriel Magalhaes and William Saliba. The England international still has more than two years left on his contract, and Branthwaite, three.