According to the Daily Mail, United's representatives have again reached out to Branthwaite's camp, with Everton previously demanding closer to £80 million before the Red Devils turned instead to Matthijs de Ligt.
Michael Carrick's side are now facing a fresh defensive crisis, with De Ligt among several key absentees, prompting United to revisit their long-standing interest in the England international.
Manchester United's admiration for Branthwaite is well established, having first tabled offers for the centre-back before eventually signing De Ligt as an alternative. The defensive situation at Old Trafford has since worsened, with Harry Maguire, Luke Shaw and Lisandro Martinez all set to see their contracts expire at the end of the season, leaving Carrick short of experienced options at the back beyond this campaign.
Everton, though, are in a position of strength in any negotiation after selling Iliman Ndiaye for a fee in excess of £80 million this summer. With United needing reinforcements, the Toffees could demand another substantial fee, and reports suggest United may look to include a player in any deal to help bring down the overall cost.
United's dealings in the post-Ferguson era have been dogged by a reputation for paying above market value for players who have failed to deliver, with the likes of Antony, Rasmus Hojlund and Jadon Sancho all arriving for significant fees without proving to be the successes United hoped for.
Branthwaite, who has attracted interest from most of the Premier League's leading clubs in recent years, represents a different profile: an established Premier League defender with a track record, rather than a project requiring significant development.
Carrick will be hoping this renewed approach finally succeeds where previous attempts have failed, with Branthwaite's experience and physical profile seen as an ideal fit for a backline that has struggled for consistency since the start of the season.
Branthwaite has established himself as one of the Premier League's most sought-after young centre-backs since breaking into Everton's side, forming a reliable partnership at the heart of defence and drawing admiring looks from elsewhere in the top flight. United's need for a long-term answer at centre-back has only grown more pressing given the uncertainty over Maguire, Shaw and Martinez, all of whom face uncertain futures at Old Trafford once their current deals expire next summer.