Despite Yoro's well-documented wish to join Real Madrid, Los Blancos have not approached Lille with an official offer for the 18-year-old this summer, in contrast to Manchester United.
The Red Devils are now believed to have succeeded with a bid of £52m plus £10m in add-ons, and Yoro reportedly arrived in Manchester for his medical on Wednesday evening, which will precede confirmation of his signing.
Man United are apparently hopeful of completing a deal for Yoro by the close of play on Thursday, and he will become their second high-profile acquisition of the summer following Joshua Zirkzee's £36.5m arrival from Bologna.
With the Red Devils on the cusp of capturing Yoro and also thought to be working on a move for Bayern Munich's Matthijs de Ligt, they have seemingly pulled out of the running to prise Branthwaite away from Everton.
Everton 'surprised' at Man United's Yoro agreement
Man United were initially thought to have earmarked Branthwaite as their top defensive target, but Everton have been playing hardball over a fee, demanding at least £70m and up to £80m for the England international.
The Toffees turned down two offers for their Mancunian counterparts for Branthwaite, one bid worth £35m plus £8m in add-ons and a second which would have gone up to £50m; a £45m initial fee with £5m in bonuses.
According to the Manchester Evening News, Everton have been left 'baffled' at Man United splashing out over £60m on Yoro, who is three years younger than Branthwaite and has not been capped for his country, unlike the Englishman.
As a result, Everton's transfer stance on Branthwaite has supposedly been "emboldened", as the Toffees believe that he should be in the same price bracket as Wesley Fofana, Harry Maguire and Josko Gvardiol.
While those close to United affirmed that the Red Devils are only working with a transfer kitty of around £50m, other sources have supposedly rejected that notion due to the exits of Willy Kambwala, Raphael Varane, Anthony Martial and Donny van de Beek freeing up plenty of room in the budget.
Is Man United's £62m Yoro deal really 'baffling'?
Yes, Yoro may not be a Premier League-proven footballer like Branthwaite and may not turn 19 until November, but Man United forking out £62m for the France Under-23 international should not be met with raised eyebrows.
The 18-year-old has forged a reputation as one of the most talented teenage defenders on the planet, having forced his way into the Lille team under Paulo Fonseca and playing a key role in Les Dogues' qualification for the 2024-25 Champions League.
At 6ft 3in tall, Yoro is also a threat from set-pieces and came up with two goals in 32 Ligue 1 appearances last term, and if Man United had not gone all out, they would have likely not reached an agreement at all.
While Real Madrid have said thanks but no thanks this time around, financial powerhouses Paris Saint-Germain were lurking, which Man United would have been all too aware of.
A £50m package for Branthwaite was hardly a ridiculous offer either, and having knocked back the Red Devils twice, Everton cannot be too shocked that their Premier League rivals moved on.