Manchester City have made a move for Dundee United's Scotland Under-21 cap, Mark Wilson, BBC Sport understands.
Mark Wilson has been excellent for United
Everton were previously linked with the 20-year-old, who is attracting the interest of several Premiership clubs.
But United manager Gordon Chisholm insisted that no firm offer had yet been tabled by City.
"It's just speculation," he told BBC Sport. "He has been outstanding for the last two seasons, but he is part of the future of Dundee United."
Everton manager Davie Moyes is believed to have contacted the Scottish Premier League club about Wilson's availability in November.