Manchester United have held internal talks over making a third bid for a player they saw two offers rejected for last summer, according to a report.

New manager Ruben Amorim is expected to be working with a restrictive budget in the market for the foreseeable future. But according to a fresh update from The Daily Mail, that hasn’t stopped club chiefs and sporting director Dan Ashworth in particular from attempting to make major signings.

The report states Ashworth is the driving force behind Man Utd renewing their efforts to sign Everton centre-back, Jarrad Branthwaite.

Man Utd saw two separate bids for the 22-year-old left-footer rejected in the last window. The first was worth £35m, with the second totalling £50m (£45m plus £5m in add-ons). TEAMtalk understands Everton’s valuation of Branthwaite is £75m-plus and their top-end target has not changed.

As such, Man Utd face an uphill struggle to finance the move, with the report adding player sales are a must if Ashworth is to deliver a player the club have deemed ideal for Amorim.

The new manager operates with a 3-4-3 formation and Branthwaite has been highlighted as a player who could form part of that back three for the next decade. Leny Yoro – expected to feature on the right side of the back three – is another player Man Utd hope to make a cornerstone of Amorim’s defence.

Senior decision-makers at Old Trafford are understood to have held internal talks in recent weeks over Branthwaite’s potential signing in January.

The next step for United is to identify which players they can sacrifice in order to fund a third bid for the England international.

READ MORE: The key contract details of every Man Utd first-team player: Expiry dates, weekly wages, agents…

Branthwaite to Man Utd – is it possible?

Per The Times, Branthwaite agreed personal terms with Man Utd during the club’s chase over the summer.

As such, ironing out a fresh agreement with the player does not look like it will be an issue if United enter the frame once again.

But as mentioned, United’s biggest issue is raising the capital to fund the type of bid Everton would deem acceptable.

The Daily Mail named Jonny Evans, Victor Lindelof and Harry Maguire as players who could depart. The first two on that list are out of contract at season’s end anyway, while Maguire’s deal (also expiring in 2025) contains a club option for an extra year.

But given those players are all at the back-end of their careers and their contracts are running down, Man Utd will clearly struggle to generate significant fees.

The report then mentioned struggling winger Antony as someone Man Utd could take a chance on offloading in January.

TEAMtalk has consistently been informed Man Utd are open to selling Antony to any club that bids £40m.

Latest Man Utd news – Shaw, Rashford, Porro, Ronaldo

In other news, GiveMeSport claim Luke Shaw and Marcus Rashford are ‘fighting for their futures’ at Man Utd for two very different reasons.

Amorim is reportedly ready to adopt a more ruthless approach to high profile players who don’t perform.

Elsewhere, AS claim Amorim is pushing Man Utd to sign Tottenham right-back Pedro Porro. The Spaniard looks tailor-made for the right wing-back role at United and was previously managed by Amorim at Sporting.

Finally, Louis Saha has explained why Cristiano Ronaldo would gladly accept a return to Man Utd if offered the opportunity.

Ronaldo is understood to be friends with Amorim and the manager’s ‘connection’ could reportedly prove key to unlocking a third stint with The Red Devils.