The 26-year-old was capped by England as recently as 2021 but has slipped down the pecking order at Goodison Park. This season, he has been an unused substitute for the Toffees in all but two of their Premier League games.

According to Italian outlet CalcioMercato, both the Whites and the Blades are showing interest in securing Godfrey’s services. However, there is also said to be interest from Italian giants AC Milan.

The report claims he could prove to be a low-cost signing for the Rossoneri, who sit third in the Serie A table behind Juventus and Inter.

Everton's Ben Godfrey is reportedly of interest to Sheffield United and Leeds United. Image: George Wood/Getty Images

Godfrey is no stranger to Yorkshire, having started his professional career with York City. He has also worked with Leeds boss Daniel Farke before, when both were employed by Norwich City.

Sheffield United have been linked with an array of defenders since the opening of the January window, including AFC Bournemouth’s Chris Mepham and Nottingham Forest’s Joe Worrall.

Leeds have also been credited with interest in a number of defenders, having lost two this month in Djed Spence and Luke Ayling.

West Ham United academy graduate Ben Johnson is said to be of interest to the Whites, as is Connor Roberts of Burnley.

Sheffield United and Leeds United linked with Everton defender as Serie A interest surfaces