Elanga was a bit part player under Erik ten Hag last season and is seen as surplus to requirements at Old Trafford this summer.
Manchester United need to sell players to allow the club to spend more in the latter stages of the window
Elanga is a player they are keen to move on and Everton have been keeping tabs on him for a while this summer.
It has been claimed that the Merseyside outfit have gone in with a concrete offer to sign the Manchester United winger.
Everton have offered a fee in the region of £15m to £20m to take Elanga to Goodison Park in the ongoing transfer window.
The winger was close to joining Everton on loan in the winter transfer window but he stayed at Old Trafford.
The Toffees are keen to get a deal done this time around and are waiting for the response from Manchester United.
The Premier League giants are likely to sell if they believe the deal is fair given their need to move on fringe players such as Elanga this summer.
