Manchester United will reportedly offer Everton the loan services of two players as well as cash for left-back Leighton Baines.
The English full-back has been attracting the attention of Sir Alex Ferguson for some time and is apparently wanted by the Scot as the long-term replacement for 31-year-old Patrice Evra.
According to Goal.com, United will look to include fringe players such as Park Ji-Sung, Rafael da Silva and Fabio da Silva in the deal, as well as offering between £12-£15m for the player.
David Moyes values the former Wigan Athletic defender at around £20m and Everton are reluctant to let the player leave.
Baines admitted last week that he is flattered by the interest shown by United and said: "The United link is flattering. There is no harm in people talking about it because it is a great club. But I'm at a great club as well, a club that I love."
Italian giants Napoli are also thought to be keen on signing Baines.