Everton insist they haven't made a £5 million offer for Sheffield United fullback Kyle Naughton.

The Daily Post says the Goodison club did make an enquiry about the 20-year-old but both clubs' valuation of the player were miles apart and Everton have not been back in touch since.

Naughton is one of the most promising talents outside the Premier League and has been linked with a move to the top flight this summer.

After impressing in the Blades' ultimately unsuccessful bid for promotion from the Championship, he was linked with moves to Aston Villa, Manchester City and Manchester United.

Everton tried to pip those top flight rivals to the right-back's signature more than a week ago, but interest cooled as soon as they heard Blades' boss Kevin Blackwell's asking price.

It now remains to be seen whether David Moyes will return and match Sheffield United's valuation, although that seems unlikely.