The 20-year-old striker continued to impress at Old Trafford last season despite largely playing a role from the bench.
He remains behind Romelu Lukaku in the pecking order and with Jose Mourinho actively seeking a like for like back for the Belgian this summer, he Rashford may find himself further down the list come the start of the season.
It has been suggested in some quarters that a move away from Old Trafford would be best for his development and that is where Everton come in to the picture.
For Everton, the young striker would add the kind of pace and attacking potency that they sorely lacked last season and would fit well into the style and structure that Marco Silva is likely to implement.
Unfortunately any such deal looks unlikely with Mourinho stating last season that ‘He impresses me. He does not need to leave to play or to need anything.’