Lindelof made the move to Old Trafford in a £30 million deal last summer as United looked to bolster their defence.
However, it took over two months for him to make his Premier League debut and just 17 appearances in all competitions followed after he appeared to lose the confidence of Jose Mourinho after two high profile mistakes in a defeat to Huddersfield Town.
Lindelof currently finds himself behind the likes of Eric Bailly, Phil Jones, Chris Smalling and Marcos Rojo in the pecking order and that has tempted Everton to try their luck.
Marco Silva knows Lindelof from his time working in Portugal and would be willing to spend £35 million to bring him to Goodison Park.
He knows Everton’s defence needs bolstering and has drawn up a list of targets with new Director of Football Marcel Brands.
So far there has been no suggestion that Manchester United are willing to let the Sweden international leave and talk from inside Carrington is that he will be given another chance to impress.
But with a squad full of centre-backs both Mourinho and United may be tempted to cash in should Everton be willing to stump up the cash.
The Blues are in desperate need of a new, young centre back to partner Michael Keane with Ashley Williams nearing 34 and Phil Jagielka 35 and Lindelof, at just 23 years old, could be an ideal solution.
Whether Lindelof would be willing to give up on Manchester United after just one season and in the process drop down to Everton is debatable and is likely to rest heavily on Jose Mourinho’s assessment of his first season in the Premier League.