Everton are said to be interested in signing Swansea City attacking midfielder Gylfi Sigurdsson.
Everton had been willing to pay £30 million to sign the Icelandic international, but that offer would fall well short of Swansea’s valuation.
The Welsh side want an eye-watering £40 million for Sigurdsson this summer, which makes negotiations difficult for Everton.

The Toffees have made Sigurdsson one of their top targets, with Ronald Koeman a huge fan of the attacking midfielder.
But there is a feeling that Sigurdsson is now overpriced, given that he is already in the prime of his career.
Everton are also facing competition from Leicester City for Sigurdsson, as the Foxes feel he could enhance their attacking options.
Leicester have gone as far as to make a serious enquiry for Sigurdsson, which may mean that Everton are forced to react.
Sigurdsson scored 10 goals for Swansea last term, and is regarded as the top talent in Paul Clement’s squad.

Receive exclusive football transfer news and updates twice a week to your mailbox