Manchester United have rejected a £19 million bid from Everton for midfielder Morgan Schneiderlin.

Everton have made the Frenchman a prime January target, with manager Ronald Koeman eager to be reunited with a player who excelled under him during their time at Southampton.

But United are unwilling to part with the 27-year-old for less than the £24 million they paid to Saints 18 months ago. Although it has become increasingly apparent Schneiderlin is not part of Jose Mourinho’s plans, United are taking a tough negotiating stance.

Mourinho said last week that United had received no bid considered acceptable for the player.

“We have not received one single offer that we are going to accept,” Mourinho said. “I don’t want to sell players. The club and the board is totally with me but, if a player is not having lots of minutes and really wants to leave, we have no right to stop him if the conditions are our conditions.”