Senior Everton sources insist no deal has been reached or fee agreed for the sale of striker Romelu Lukaku to Manchester United.
News that a £75million transfer had been agreed for the 24-year-old Belgium striker broke on Thursday morning.
However, sources at Everton maintain no deal or agreement has been reached.
The 24-year-old appeared set to rejoin former club Chelsea this summer but it is understood he is now favoured to link up with the manager that sold him in 2014.
United boss Jose Mourinho has been desperate to bring in a striker this summer and a move for Lukaku is now close.
The Belgium international has been pursued quietly for months and is said to have been the club's main target, with Chelsea's interest helping to cover that up.
It's understood that United have ended their interest in Real Madrid striker Alvaro Morata as a move for Lukaku edges closer, with the club hoping to get a deal over the line before heading to the United States on their pre-season tour.
United captain Wayne Rooney looks increasingly unlikely to be on the plane this Sunday, with a return to boyhood club Everton edging closer - a move that is not understood to be connected to the Lukaku deal.
LUKAKU IN NUMBERS
85 - Premier League goals
186 - Premier League appearances
68 - Everton's Premier League scoring record, set last season
11 - Number of days after signing a professional contract on his 16th birthday he made his debut for Anderlecht
28 - Club-record fee in millions Everton paid to sign Lukaku from Chelsea in July 2014
8 - In the 2015/16 campaign Lukaku became the first Everton player to score in eight consecutive matches since Dave Hickson in 1954
31 - The time (in seconds) it took him to score Everton's fastest Premier League goal against Bournemouth in February
25 - In 2015/16, Lukaku became the first Everton player since Gary Lineker in 1985/86 to score 25 goals in a single campaign
25 - The most league goals Lukaku has scored in one season, achieved last term
0 - Goals for Chelsea in 15 Premier League appearances
