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United are poised to bid £40m for Marouane Fellaini and Leighton Baines which they believe will force Everton to concede defeat in the transfer battle for the duo.

Everton have so far held off their former manager David Moyes’ in his attempts to add the Belgian midfielder and England left-back to his Reds squad.

After a summer of disappointment in the transfer market, the United boss will increase his original joint bid for the pair by £12m as he looks to complete his first transfer business since moving to Old Trafford.

Everton rejected the Reds' first bid of £12m for Baines alone early in the summer believing the player was being under-priced.

They then slammed the £28m offer for the defender and Fellaini as 'insulting and derisory'.

It is understood the Merseysiders have now turned down an offer in the region of £36m for the pair, so valuing Fellaini at the £23.5m – which matches his now lapsed buyout clause – and Baines at £12.5m. But M.E.N. Sport understands Everton would prefer the two deals to be done separately as they want transparency with regard the individual value of each player.

Everton have reluctantly accepted that Fellaini will move to Old Trafford but have been fighting tooth and nail to ensure Baines stays.

Reports that the 28-year-old left-back had implored the club to sell him to United have been denied by Everton manager Roberto Martinez.

Asked if the stories were true, the Spaniard replied: “No. You are going to get so many stories. The two players have been true professionals and that is what I want, players that are dedicated to the club and dedicated to the team.

“I am not going to entertain any rumours or speculation. At the moment I really feel for the game. We are concentrating on rumours too much. There is nothing to tell.

“If there is anything to tell, we will tell our fans straight away.

“It is becoming a bit of a footballing circus and it is not helping anyone. I am sure the authorities will look at it and do something about it. There is a lot of speculation and stories, but once you have important games to prepare for, it is a bit of a farcical position that goes against the values we are trying to present in the Premier League.

“Unfortunately it is the reality of the game – I do feel a bit worried about it. It is not getting easier.”

With Monday night’s transfer deadline getting ever closer, business is going to go down to the wire. United are monitoring the probable Gareth Bale move from Tottenham to Real Madrid which could also lead to departures at the Bernabeu.