Swansea City have reportedly turned down an offer of £40m from Everton for Gylfi Sigurdsson.
It has only just been revealed that Sigurdsson will not travel with the Swansea squad on their pre-season tour of the United States amid speculation surrounding the midfielder's future.
On Tuesday, Swansea boss Paul Clement confirmed that there is "very strong interest" in Sigurdsson, who scored nine times and registered 13 assists for the Swans in the Premier League last season.
According to Sky Sports News, Everton launched a £40m bid for the Iceland international on Wednesday night, but that was rejected by Swansea as the Welsh outfit hold out for £50m.
Everton have already signed Michael Keane, Jordan Pickford, Davy Klaassen, Henry Onyekuru, Sandro Ramirez and Wayne Rooney during a busy summer transfer window.