Outgoing Toffees boss David Moyes is hoping to take both Baines and Marouane Fellaini with him to Old Trafford, but Everton chairman Bill Kenwright is set to block any move for the England left back.
Fellaini has a £24million release clause in his current contract and so Everton can do very little to stop him joining Moyes at United if the bid is right.
However the Merseyside club will stand in the way of any move for Baines who has been in stunning form once again this season.
United were hoping that a £17million bid would be enough to take the England intentional across the North West but this deal is about more than just money to the current Everton owner.
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