Although the team in question were informed the 20-year-old is not for sale, the size of their offer underlines his growing status after making an impressive start to the Championship season.
Brooks, a graduate of United’s Steelphalt Academy youth system, is expected to make his 22nd appearance for Chris Wilder’s side at Aston Villa this weekend after missing the visit to Preston North End due to illness.
Wilder signalled his intention to retain the youngster’s services by instructing Bramall Lane’s hierarchy not to insert a buy-out clause into the improved contract he signed two months ago. But United’s coaching staff are aware that Brooks, who has been capped twice by his country, is being monitored by a number of top-flight sides including Tottenham Hotspur and Liverpool.
Neither they nor Everton, who have previously denied submitting an offer, are thought to be behind this latest proposal which, despite not constituting an official bid, is believed to have been tabled by a respected intermediary.
United, who remained sixth in the table despite being beaten at Deepdale, awarded Brooks fresh terms following his call-up for Wales’ recent World Cup qualifiers against Georgia and the Republic of Ireland. However, after scoring the winning goal during their victory over Leeds, he made his first international outing during a friendly with France last month before starting the home fixture against Panama four days later.
Meanwhile, United have confirmed their FA Youth Cup fourth round tie with Birmingham City will take place at St Andrews on Tuesday 16 January. (Kick-off 7pm).