Everton will begin talks with forwarding Dominic Calvert-Lewin over a new contract.
But suggestions that a new deal for the 22-year-old, who has scored three goals in Carlo Ancelotti’s first two games, is imminent are premature.
Everton wants to reward the player, who is halfway through a five-year deal he signed in May 2017, with a new long-term contract and talks are expected to begin in the new year.
Reports overnight suggested the Sheffield United academy graduate had emerged as a transfer target for Manchester United in January.
Calvert-Lewin arrived from the Blades in August 2016 for £1.5m as a 19-year-old and has since gone on to score 26 goals, including 10 in all competitions this season.
Meanwhile, Ancelotti says he will meet with the Everton hierarchy after Sunday’s FA Cup tie with rivals Liverpool to discuss potential January signings.