A striker remains a priority for Ole Gunnar Solskjaer and Ed Woodward as Manchester United look to further strengthen their squad.
The involvement of Mino Raiola complicates any deal for top target Erling Haaland which could make United look elsewhere.
Calvert-Lewin has been sensational for Everton this season, netting 14 goals in all competitions.
Any deal for the 23-year-old as an alternative to Haaland would be very difficult to pull off though.
Carlo Ancelotti believes in Calvert-Lewin and according to The Athletic, the Toffees could want as much as £75million for any deal to be done.
Calvert-Lewin is contracted at Goodison Park until the summer of 2025.
Any sale of the Everton striker would harm the relationship between Ancelotti and the club’s board as well.
Solskjaer’s side are unlikely to be too busy in January when it comes to arrivals at Old Trafford.
The likes of Sergio Romero, Marcos Rojo, Phil Jones and Jesse Lingard could be let go though if the right offers are received.
United return to action against Everton tonight in the quarter-finals of the Carabao Cup.
Buy Cheap browsing data plans (MTN, Glo, Airtel & 9mobile) 500MB=₦165.00, 1GB=₦228.00, 2GB=₦660.00, 5GB=₦1,650.00. All 30 days validity! CLICK To Buy Now