Manchester United will have to pay in excess of £45m to sign John Stones, according to Manchester Evening News.
The Everton centre-back was strongly linked with a move to Chelsea over the summer, though the Toffees stood firm and opted against selling the England international.
Barcelona have since shown an interest in the 21-year-old, while United appear to have entered the race to sign Stones.
However, Everton are reluctant to entertain offers below the reported £45m fee for Stones, who continues to shine for the Toffees.
Everton manager Roberto Martinez, meanwhile, has stated that he is under no pressure to sell his prized assets in January.
"I'm not worried at all. Our best players will not be leaving in January," said Martinez.
"We're not in a position where we have to make financial decisions or the balance the books."
For more stats on John Stones, click here to view his WhoScored player page
