Manchester United could be set to benefit from Everton’s current troubles with Financial Fair Play breaches as the Merseyside club is charged once again by the Premier League.

Everton have already felt the wrath of the authorities this season, with a ten-point deduction imposed in November. The ruling arose from failures to abide by the league’s profit and sustainability rules (which saw the club incur a £19.5 million loss) in the 2021/22 season.

This has left the club on the edge of the relegation zone, with one point separating them from 18th-place Luton. Without this deduction, Sean Dyche’s side would be sitting comfortably in 12th.

If they were to be subject to another point loss, however, Everton’s future in the top flight could be thrown into doubt. The issues that have triggered this new breach stem from last season’s accounting.

Everton are appealing the first point deduction, and The Guardian contends the outcome of this ruling will have a major bearing on the latest charge. No date for this appeal has been confirmed yet.

This means it’s very likely the Toffees will be seeking to generate funds through sales this summer. Which is where United could be set to capitalise given their long-standing interest in two of Everton’s key players.

Jarrad Branthwaite is one of the club’s top defensive targets this summer as United seek to revamp their squad. The INEOS sporting team is thought to have identified the Everton centre-back as a key component of their planned overhaul, which prioritises youth and Premier League-proven experience.

At 21, having impressed at the heart of Dyche’s defence this season with his imposing frame and technical skills, Branthwaite ticks every box for a modern defender. United were reported to have dispatched scouts to Goodison Park to watch the 21-year-old on Sunday as Everton held Aston Villa to a well-earned 0-0 draw.

Similarly, United are believed to be actively pursuing a deal for Amadou Onana, the midfield powerhouse who has gone from strength to strength since arriving at Everton last summer. Ten Hag was even believed to have wanted Onana this summer, but a lack of funds prevented an approach.

The 6’4 Belgian is a physical presence, combining strength and speed with dominant aerial ability. He is also technically sound, capable of playing quick passes or driving through opposition midfields with long strides.

United, as a team, have demonstrated a fragility physically this season, as well as a vulnerability in the air. Onana would provide an immediate remedy to both of these issues.

The issue for Old Trafford officials was the prospective prices of both players. Branthwaite was reported to be valued at a staggering £100 million by Everton, while Onana was priced around the £60 million mark.

Given the plethora of potential needs in the United squad at present, a £160 million outlay on just two players would have been a difficult choice. Everton’s increasing desperation for a cash injection may significantly reduce their negotiating position this summer, however. If they were to end up relegated, they would have no negotiating leverage.