Newcastle United are allegedly preparing to rival Manchester City and Manchester United in the race to sign Everton defender Jarrad Branthwaite.

During a season where the Toffees are having to focus their attention on off-the-field matters as much as action on the pitch, Branthwaite has been the shining light of their campaign.

Having impressed during a loan stint with PSV Eindhoven, the 21-year-old has returned to Goodison Park to make 25 starts in the Premier League, scoring two goals.

Points deductions have played their part in moving Everton to 16th place in the table, yet they possess the fourth-best defence in the top flight alongside Manchester United.

Branthwaite has played a key role in that, but the performances have only led to a first England call-up and an increasing amount of admirers elsewhere.

Although Branthwaite signed a new contract as recently as October, Everton may find themselves having to cash in on one of their most prized assets in the summer in order to comply with the Premier League's Profit and Sustainability Rules, particularly after two breaches already.

While Everton boss Sean Dyche has stressed publicly that he would like to retain the player's services in the long term, high-profile clubs are said to be planning to make a formal approach.

According to FootballTransfers, Man United are ready to go "all in" to try to win the race for Branthwaite ahead of potential rivals Man City.

However, it is also claimed that Newcastle are now beginning to toy with the idea of putting forward their own proposal for the player.

Whether that is realistic remains to be seen, a result of the Magpies having already struggled to pass the Premier League's financial rules in January.

That said, Eddie Howe requires at least one new centre-back in the summer courtesy of Sven Botman potentially being sidelined for the rest of the year with an ACL injury.

The report claims that Everton will demand at least £65m for Branthwaite if - or when - interested clubs make their respective moves at the end of the season.

Branthwaite's next destination?

Should Newcastle wish to sign Branthwaite, they will almost certainly have to cash in on a key player, with Bruno Guimaraes having been linked with a big-money exit on more than one occasion.

While Man City may see the value of adding Branthwaite to their ranks, Pep Guardiola is already well stocked for central defenders at a time when none of them appear in line to leave the Etihad Stadium.

Providing that other interest does not emerge, that could leave Man United with somewhat of a clear run if they wish to conclude a deal. The Red Devils are in need to lowering the average age of their central-defensive options with a player who will command a regular starting spot.

Branthwaite fits that bill. As in the case of Newcastle, players would have to leave Man United, with Raphael Varane potentially departing the Theatre of Dreams, but there are multiple reasons to believe that Branthwaite will move to Old Trafford if Everton decide to sell.