The Athletic reports that Everton are braced for a fight to keep the 26-year-old, with United's interest now concrete. Liverpool have also been credited with serious interest, creating the prospect of a bidding war between two of Everton's fiercest rivals for one of the Premier League's most dynamic attacking talents.
Ndiaye joined Everton from Olympique Marseille in the summer of 2024 for £15m, having previously spent three seasons at Sheffield United where he scored 14 goals and contributed 11 assists to earn promotion from the Championship. He has settled immediately into top-flight football, scoring six goals and registering three assists in 34 appearances this season across all competitions — building on nine goal contributions in his debut campaign.
The contract situation is the central issue. Ndiaye has three years remaining on his current deal and no exit clause. Everton have made multiple offers of improved terms but the player's camp are insisting on the inclusion of a release clause — one that could be triggered as early as this summer. The Toffees are reluctant to include such a mechanism and the two parties have reached an impasse.
Everton's official position is that the player is not for sale, and they turned down a £40m approach last summer. Their valuation is now believed to have risen significantly, with his market value rated at approximately £42m and some estimates suggesting Everton could hold out for in excess of £65m.
Manchester United regard Ndiaye's versatility — capable of operating on either wing, at number ten and as a centre-forward — as a key attraction. The Senegal international is also on the wishlist alongside Yan Diomandé of RB Leipzig and Morgan Rogers of Aston Villa.