David Moyes values the former Wigan Athletic defender at around £20m and Everton are reluctant to let the player leave.
Baines admitted last week that he is flattered by the interest shown by United and said: "The United link is flattering. There is no harm in people talking about it because it is a great club. But I'm at a great club as well, a club that I love."
Italian giants Napoli are also thought to be keen on signing Baines.