The Athletic says Garner had been tipped to challenge for a first-team spot at Old Trafford this year after dazzling on loan at Nottingham Forest, but the Red Devils are seemingly prepared to cash in on the highly-rated midfielder.
And the Toffees are now bidding to steal a march on other Premier League clubs who have courted Garner.
It is believed that Manchester United value Garner at around £14million.
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