Everton may have to make Branthwaite decision soon to find replacement in time

United have already had two inadequate offers for the Everton star rejected, but it seems inevitable that they will be returning for another try soon.

The Blues have held firm over Branthwaite so far and look likely to continue to do so as they are no longer under such acute financial pressure after recent players sales and other income.

But while the club seems confident they will clear that PSR hurdle this time, there is still a considerable amount of uncertainty over their financial position.

In particular, there is still no clarity yet about whether the Toffees stadium loan interest payments will be included in PSR calculations and so put them in breach once again.

Further player sales will not now help avoid that scenario as that PSR calculation is related to past financial years.

So, in one sense there is even less pressure to consider selling their prime playing asset in Branthwaite.

However, while all that may be true, Everton cannot afford to wait too long into the summer transfer window before making a decision about Branthwaite, if they are to get a potential replacement in through the doors at Finch Farm in time for the start of the new season.

One player the Blues were strongly linked with - Jacob Greaves - has already it seems slipped through the net and looks increasingly likely to join ipswich Town instead.

Another young central defensive talent allegedly on the club's radar is Lyon defender Jake O'Brien.

Others are also been keen on the 23-year-old Irishman and Wolves were rumoured to be the leading Premier League contender, apart from the Toffees, to try and sign the defender.

It now appears as though the West Midlands side have pulled out of a possible move for O'Brien leaving the field apparently open for Everton to conclude a deal.

The Irish international looks a very solid defender and a player who could come in and at least to a considerable extent, replicate Branthwaite's contribution.

In addition, Everton need to strengthen the centre of their defence anyway with Ben Godfrey's departure and Micheal Keane on the last year of his contract and another player who may leave if a decent offer comes in for him.

If the Blues do want to bring O'Brien to Goodison Park, they may have to move quickly but a major stumbling block in that plan is the fee Lyon supposedly are looking for; £25 million or more.

At the moment that looks to be out of the Toffees price range - even if they are genuinely interested in the player - and so a quick transfer appears to be a no-goer.

One solution would be to sell Branthwaite quickly in the next few weeks and then Everton could move for O'Brien or another player.

While in an ideal scenario the club keep Branthwaite for at least another year, it seems to me increasingly inevitable that the 21-year-old will leave Merseyside this summer with Old Trafford being almost certainly his destination.

As well as the fact that United will surely again to return to try and force a transfer, reports had indicated the player himself had already agreed personal terms with them, although this has since been disputed.

If that is the case, then he seems ready to move on anyway and so perhaps the Blues have to think the unthinkable and sell sooner rather than be forced into a rush transfer and then face scrambling around looking for a replacement late in the window.

Pre-season training has already begun and if there is to be a shake-up in the centre of defence - which is such a critical area of the team, especially under this manager - then surely a fresh face needs to be in place soon.