Everton have had an offer of between £27 and £30m turned down by Swansea City for Gylfi Sigurdsson according to reports.
ESPN FC claim that "sources close to the Welsh club" have told the media outlet that the Swans have rejected a £27m bid for their Icelandic Talisman.
The Mirror, meanwhile, report that the offer was £30m but was met with the same response from Swansea who view him as "priceless".
Sigurdsson was reported to have made it known earlier this year that he fancied playing for a bigger club again and the prospect of Europa League football at Everton could be attractive to him.
At the age of 28, a move to Merseyside might represent Sigurdsson's last big move but whether or not Everton are prepared to up their offer into club-record territory to land him remains to be seen.