Everton reportedly fended off interest from Manchester United in Dominic Calvert-Lewin earlier in the summer.
While United have been strongly linked with an approach for Borussia Dortmund winger Jadon Sancho, they have long-term ambitions to sign a new player for the middle of their attack.
According to The Sun, that resulted in manager Ole Gunnar Solskjaer identifying Calvert-Lewin as a possible addition ahead of the new season.
However, the report claims that the Toffees have placed an £80m price tag on the 23-year-old, a stance which quickly led to United looking elsewhere.
The Englishman has contributed 28 goals from 116 Premier League appearances for Everton, four of which have been netted in the most recent fixtures against Tottenham Hotspur and West Bromwich Albion.
Calvert-Lewin possesses a contract at Goodison Park until the end of the 2024-25 campaign.