Everton have had a £40m offer for Swansea’s Gylfi Sigurdsson rejected.
The Premier League’s second-biggest spenders so far in this transfer window were joined by Leicester City, whose bid of the same amount was also rejected.
The Swans have set a £50m asking price for the Icelandic international.
The 27-year-old scored nine goals and assisted in 13 for Swansea City in the Premier League in 2016-17.
Sigurdsson did not travel with the rest of the Swansea team to a pre-season US tour.
The club said on Twitter: "Gylfi did not feel in the right frame of mind to travel due to the current uncertainty over his future."
Everton have previously been linked with the former Tottenham Hotspur player.