Everton have rejected a second offer of about £45m for defender Jarrad Branthwaite from Manchester United.

The Toffees rejected a £35m bid from United for the 22-year-old England international last month.

It is understood United’s revised offer included the possibility of additional payments should set targets be met.

However, that figure still does not match Everton’s valuation.

Branthwaite has impressed as a left-sided central defender at Goodison Park, helping the Merseyside club avoid relegation last season despite two points deductions for breaching rules limiting financial losses.