This old transfer chesnut keeps on coming round and round and the latest report saying Everton are ready to consider selling the England international defender, is therefore nothing new.
Stories that United want to sign the 22-year-old centre-back, have continued to surface ever since the beginning of the summer transfer window.
So far, the Blues have resisted these attempts to prise Branthwaite away from Goodison Park, having rejected two previous bids, which were way below the club's valuation of the player.
However, with the injury to United's new signing French central defender Leny Yoro, it seemed increasingly likely that the Old Trafford club would come back for him, even with Dutchman Mathijs de Ligt seemingly also heading to Manchester.
Now, if this rumour is to be believed, they are readying a third offer for the player who earned the nickname 'The Carlise Kaiser' for his dominant performances in an Everton shirt last season.
According to this report, United are now ready to up their bid to £60 million plus add-ons, which if true would potentially take it closer to the Toffees valuation of around £70 million.
Whether there is any real substance to this latest media claim or not, it does seem that this rumour will not go away as long as the summer window is open.
There are both pros and cons to this situation and Everton will have to make a difficult decision if United do come very close to or even match the Blues valuation.
Selling the star would certainly generate a very substantial amount of money that would help stabalise the club's still precarious finances - further threatened by the collapse of the latest takeover bid - and possibly give Sean Dyche some additional funds to strengthen his squad further.
On the other hand, obviously losing Branthwaite would be a major blow to Dyche's defence, which was one of the Premier League's best in the last campaign and is central to his tactics and approach.
And of course, the Toffees would surely have to go back into the transfer market and find another defender as losing Branthwaite would leave them with only three senior centre-backs.
Finding a player of his quality would be a tall order and might well prove impossible, leaving Everton dependent on those other three central defenders: James Tarkowski, Jake O'Brien and Micheal Keane.
Tarkowski is a proven Premier League performer. However, O'Brien - although certainly talented - is a brand new signing and is inexperienced in the English top flight.
Meanwhile, Keane has had a very chequered career at Goodison with a litany of mistakes that ultimately saw him lose his place in the team last season to Branthwaite.
So, it certainly presents a very difficult choice for the club and could prove a decisive decision for the outcome of next season.