There have been internal talks at Manchester United about Ivan Toney and Dominic Calvert-Lewin, who each have one year remaining on their contracts.
Both have indicated they will not be signing fresh terms at their clubs, and are looking to move.
Brentford are thought to want £60m for Toney, 28, but some believe they might accept a figure closer to £40m.
Everton’s financial situation means they are open to selling Calvert-Lewin, 27, this summer rather than risk him leaving for free in 2025 and a deal around the £30m mark is viewed as plausible.
Calvert-Lewin’s injury record is a consideration, but United figures have noted he featured in 38 games last season, playing 18 more minutes than Hojlund in the Premier League overall, and scored eight goals.