There is currently a host of speculation surrounding the 27-year-old's future, with Newcastle United believed to have been in discussions with the Toffees over a move.
However, it is understood that the Magpies have now dropped their interest in the Englishman, with the club not willing to meet Everton's £40m asking price.
According to inews, Man United have emerged as surprise candidates to sign Calvert-Lewin, with the Red Devils placing the ex-Sheffield United youngster on their shortlist for the summer transfer window.
Erik ten Hag's side are believed to be pressing ahead with a move for Bologna's Joshua Zirkzee, but if a deal for the Dutchman fails to materialise, then the club could make a firm offer for Calvert-Lewin.
Man United 'considering move for Calvert-Lewin'
Calvert-Lewin scored eight goals and registered three assists in 38 appearances for Everton during the 2023-24 campaign, including seven goals and two assists in 32 Premier League matches.
The forward arrived at Goodison Park from Sheffield United in August 2016, and he has now made 247 appearances for the Merseyside team, scoring 68 goals and registering 18 assists.
Calvert-Lewin's contract is due to expire next summer, though, and he could therefore be sold in the current window due to Everton's off-the-field problems.
Man United are determined to sign a new striker in the current market, as Anthony Martial's departure on a free transfer has left Rasmus Hojlund as their only first-team forward.
Hojlund scored 16 times in a successful first season at Old Trafford, but the Denmark international is in need of support and competition during the 2024-25 campaign.
What is the latest with Branthwaite?
Man United also remain keen on Jarrad Branthwaite, with the Englishman believed to be their leading centre-back target during the summer transfer window.
However, Everton are thought to have placed an £80m valuation on the 21-year-old, who made 41 appearances for Sean Dyche's side during the 2023-24 campaign.
Man United's opening bid for Branthwaite, which is thought to have been in the region of £45m, was allegedly swiftly turned down by the Merseyside team.
The Red Devils are said to be planning to make a second offer, although it is also expected to fall short of Everton's substantial asking price.
Raphael Varane's Man United deal will officially expire on June 30, while Jonny Evans is yet to sign a new contract, and there have also been claims that Victor Lindelof could leave this summer, which might lead to two new centre-backs arriving at the club this summer.