Despite Erik ten Hag’s public comments, the defender is surplus to requirements at Old Trafford.
Earlier this month, United accepted a £30 million bid from West Ham, only for Maguire to turn down a transfer to the London Stadium.
Maguire has yet to play a single minute of United’s Premier League season, and he was stripped of the club captaincy in July.
Following Maguire’s decision to reject a transfer to the Hammers, United halted efforts to sign Bayern Munich ace Benjamin Pavard, and the Red Devils are unable to sanction a deal for a defender without moving Maguire.
That is why the club has turned down a loan bid from Everton, with United stating that they will only consider permanent proposals for Maguire.
Sean Dyche is looking to reinforce his defense after an ominous start to the season in which the Toffees have lost their first three games.
However, the club are unlikely to have the £30 million required to persuade United to sell Maguire, and in any event, the defender is unlikely to want to transfer to Goodison Park.