Everton wanted Iliman Ndiaye but weren’t willing to go beyond their initial valuation of the Sheffield United sensation.
That’s according to Sky Sports News, who claim that Everton had a deal worth £25million plus add-ons rejected by the Blades.
Sheffield United ultimately decided that they didn’t want to sell either Sander Berge or Ndiaye before the deadline.
The Blades are under an EFL transfer embargo right now and some expected one of those two stars to leave.
Sheffield United wouldn’t sell for Everton’s first offer and it’s suggested that the Toffees refused to go beyond that.
The offer was made earlier in the window, so this wasn’t a last-minute issue but still a source of frustration for Toffees fans.

Iliman Ndiaye would have been a coup for Everton
Ndiaye has been one of the leading lights in the Championship this season.
10 goals and seven assists in 28 Championship games this season have put Ndiaye on the radar as a top talent.
Formerly in the Marseille ranks, Ndiaye ended up with Boreham Wood in non-league before Sheffield United pounced in 2016.
Now 22, Ndiaye is working his way back up and looks destined for the Premier League.
That could be with Sheffield United or another club but either way, Ndiaye is destined for stardom.
Backed to become ‘elite’ by Chris Basham, Ndiaye can play up front or off the striker and has dazzled with his silky skills and quick feet.
That kind of flair and potential is what Everton are crying out for, so you can see why they made a move.
Yet it now feels like Everton have missed their small window at signing Ndiaye, and that price tag is likely to only go higher and higher as he continues to develop.
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