Skybet has priced Everton as 5/2 favourites to sign the Spanish international but he is also priced the same to stay at United.
Mata is expected to leave United following the appointment of Jose Mourinho as the two fell out at Chelsea.
United’s newly appointed manager is however, willing to give Mata a chance at Old Trafford according to a report in the Mirror.
The Istanbul giants would be able to offer Mata first team and Champions League football next season were he to make the move.
Mata struggled for playing time at United last season and did not make the cut for the Spanish Euro 2016 side.