Everton have reportedly rejected a £4m bid from Ipswich Town for striker Ellis Simms.
With the Toffees expected to strengthen their frontline this summer, Simms could be allowed to leave the Merseyside club.
The forward impressed during a loan spell with Championship side Sunderland in the first half of the 2022-23 campaign.
After scoring seven goals in 17 Championship appearances, Simms was recalled by Everton in the January transfer window.
The striker went on to feature in 11 Premier League games, scoring his first and only goal for the Toffees in a 2-2 draw against Chelsea in March.
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Ipswich have identified Simms as a transfer target as they prepare for life in the second tier after winning promotion from League One.
According to Football Insider, Kieran McKenna's side have stepped up their pursuit with a £4m bid, which was subsequently rejected by the Toffees.
After seeing their initial bid turned down, it is currently unclear whether Ipswich will return with a second offer.
With Everton looking to raise funds for signings of their own, they will sanction a sale if they receive an enticing bid.
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In addition to Ipswich, Simms is also attracting interest from a number of other Championship clubs, including Middlesbrough, Stoke City and Sunderland.
Coventry City, Swansea City and Sheffield Wednesday have also been mooted as potential destinations for the Everton man.
Simms, who has also spent time on loan with Blackpool and Hearts, has entered the final 12 months of his Everton contract.
The forward has been with the Toffees since joining the club's academy in the summer of 2017 after leaving Manchester City.
