Idrissa Gueye is set to play his final game for Everton on Sunday with both PSG and Manchester United circling the Senegal international midfielder this summer.

Everton are understood to accept that 29-year-old Gueye wants to leave the club though the Merseysiders will look to collect around £40million with the player having three years left on his contract.

As a French speaker, a move to Paris is attractive to Gueye but United have also made their intentions clear and have the financial resources to offer a larger transfer fee.

Following Paul Pogba's success at the World Cup with N'Golo Kante providing defensive insurance, United believe Gueye could be the player to unlock the best of their record signing and they are budgeting to recruit at least two senior players in the next window besides youngsters like Swansea's Daniel James.