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Sources within Goodison say the initial bid, believed to be as low as £10 million, was “frankly insulting”.
Old Trafford has tabled the bid, despite the fact that Moyes does not officially join them until July 1st.
Everton suspect that the low-ball bid is an effort to officially inform Baines that United are interested in him, as he starts new contract talks. The 28-year-old has two years left on an existing deal and Everton are believed to want to offer him a new contract on £70,000 a week.
However, although the club are adamant that they do not want to sell the player, they are also aware that if a very serious bid arrives, then the banks might put pressure on them to sell.
But certainly that problem would only arise if Old Trafford were offering above £20 million.