During a season where the Toffees are having to focus their attention on off-the-field matters as much as action on the pitch, Branthwaite has been the shining light of their campaign.
Having impressed during a loan stint with PSV Eindhoven, the 21-year-old has returned to Goodison Park to make 25 starts in the Premier League, scoring two goals.
Points deductions have played their part in moving Everton to 16th place in the table, yet they possess the fourth-best defence in the top flight alongside Manchester United.
Branthwaite has played a key role in that, but the performances have only led to a first England call-up and an increasing amount of admirers elsewhere.
Although Branthwaite signed a new contract as recently as October, Everton may find themselves having to cash in on one of their most prized assets in the summer in order to comply with the Premier League's Profit and Sustainability Rules, particularly after two breaches already.
While Everton boss Sean Dyche has stressed publicly that he would like to retain the player's services in the long term, high-profile clubs are said to be planning to make a formal approach.
According to FootballTransfers, Man United are ready to go «all in» to try to win the race for Branthwaite ahead of potential rivals Man City.
However, it is also claimed that Newcastle are now beginning to toy with the idea of putting forward their own proposal for the player.
Whether that is realistic remains to be seen, a result of the Magpies having already struggled to pass the Premier League's financial rules in January.
That said, Eddie Howe requ
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