What Premier League club are now thinking about selling ‘one of the best players’ in the division to Man United this summer

Everton have drawn a hard line in the sand over Iliman Ndiaye, telling suitors they will not even “entertain” offers for the forward who has become the attacking heartbeat of Sean Dyche’s side. Yet the Merseyside club’s public stance may be tested in the coming weeks as both Arsenal and Manchester United have registered fresh interest in the 26-year-old, according to Football Insider.

Goodison Park officials privately accept that player power can shift the landscape once the window opens. Ndiaye has not submitted a transfer request, but sources close to the Senegal international acknowledge that the lure of Champions League football could become a decisive factor in his thinking. United, scrambling to secure a top-four finish, view Ndiaye as a ready-made upgrade for their wide areas and believe the guarantee of elite European nights would tip the scales in any negotiation.

The former Sheffield United favourite returned to England last July in a £15 million switch from Marseille and instantly re-acquainted himself with Premier League intensity. His direct dribbling, relentless pressing and clutch end product prompted talkSPORT pundit Jamie O’Hara to brand him “one of the best players in the division” earlier this season. With four years remaining on his contract, Everton are under no financial pressure to sell, yet the hierarchy recognise that a blockbuster bid combined with the player’s ambition could force a dramatic U-turn.

United’s recruitment staff have already felt the sting of missing out on primary targets last summer when Liam Delap and Viktor Gyokeres elected against moves to Old Trafford, partly due to the absence of Champions League football. Qualification for next season’s competition is therefore viewed as non-negotiable if the club are to land Ndiaye or similarly valued talents.

For now, Everton continue to rebuff all enquiries, but the coming weeks will determine whether resolve gives way to reality as the Premier League’s elite circle.