Manchester United can complete a £70m deal in the next five days as the club are forced into a transfer stance

Manchester United are looking to sign Everton centre-back Jarrad Branthwaite this summer and could soon have the perfect opportunity to seal a deal.

United’s first bid for the Toffees defender has been rejected and Everton value Branthwaite at close to £70million. The Red Devils are likely to make a second bid for the 21-year-old, but their valuation of the player is nowhere near Everton’s.

However, the Mersesyders could soon be put in a difficult position, with Athletic’s David Ornstein reporting that the club have yet to fully meet their PSR (Profit and Sustainability Rules) requirements. Under PSR rules, Premier League clubs cannot lose more than £105m over a three-year period or £35m each season.

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Everton received a points deduction last season for breaching the league’s financial rules and with the PSR deadline looming on Sunday 30 June, they may need to act quickly to avoid another potential breach.

Everton’s situation could give United an advantage in the battle to sign Branthwaite this summer, which could see the Toffees forced to accept a much lower fee for their key defender ahead of Sunday’s deadline PSR. But if they fail to secure a cheaper offer, United still have plenty of cap space to secure a transfer.

The sale of Lewis Dobbin to Aston Villa for around £10m earlier this week is believed to have managed to push Everton closer to the PSR limit, at least close enough to plead mitigation, but could probably do with another sale to be absolutely sure. Reach PLC football finance expert Dave Powell has analyzed United’s PSR position and believes there could be some wiggle room for them when it comes to a deal for Branthwaite.

“United still have £31m to play with in terms of their PSR position, based on estimates from the current financial year, which ends on June 30,” he said.

“To sign Branthwaite, if you’re looking at £80m, you can pay it back in five years at the most. So divide the £80m by five and it’s around £16m a year. So yes, they still have room to maneuver with the fee.

“Furthermore, any players they sell can recoup and record it straight into their accounts, while any player they sign is like spending on the tick over a five-year period. So, in short, they can increase their supply.”