Man United transfer news: Red Devils among PL clubs 'considering Calvert-Lewin bid'

With less than 12 months on his contract, the Toffees have needed to be realistic regarding the potential sale of their first-choice striker.

However, as it stands, Everton are yet to receive a suitable offer for a player who has shown an unwillingness to extend his stay at Goodison Park.

The 27-year-old remains a key man in the Everton XI, yet Sean Dyche acknowledged over the weekend that he has minimal funds to strengthen a team that have failed to score in their opening two Premier League fixtures and conceded seven goals at the other end.

As a result, the prospect of a Calvert-Lewin sale remains on the table, providing that one of his suitors is prepared to meet a valuation that is somewhere between £25m and £30m.

Three Premier League clubs monitoring the situation

According to Football Insider, there are still three Premier League sides who are open to negotiating a deal for the England international.

Manchester United and Newcastle United are said to hold the strongest interest, with Chelsea also keeping an eye on any developments.

The report adds that officials at the Merseyside outfit are in a position where they may need to reassess their demands given the ongoing threat of financial issues.

As well as getting some big earners off the wage bill, Everton have made a profit in the region of £30m this summer, yet they are not in a position where they can risk losing an asset such as Calvert-Lewin on a free next summer.

Which team is the most realistic destination?

Chelsea are the clear outsiders in this specific race given that they also have Napoli's Victor Osimhen and Brentford's Ivan Toney on their radar.

Man United have added Joshua Zirkzee to their ranks to compete with Rasmus Hojlund, yet the versatility of the former may dictate that he is used in other areas as well as down the centre of the attack.

As for Newcastle, they are seemingly intent on spending at least £65m to sign Crystal Palace defender Marc Guehi, with that seemingly a priority.

A move for Calvert-Lewin appears unrealistic unless they sell Callum Wilson, with speculation over his future having quietened down with the forward having been absent throughout the summer with injury.