The £250,000 signing from Hearts has been Everton's best player this season and United are looking to pay around £3.5m for the player, a handsome profit for the Blues.
The player's agent Bill Mc Murdo said: “It is a big one if it comes off. I haven't heard from United but they have certainly watched him a few times. “Obviously there is an interest there, but whether they want to take it further I don't know."
Everton will do thier best to keep a player who has done more then anyone to help us retain our Premiership status.