Everton have rejected Paris Saint-Germain’s opening offer of £22m for defensive midfielder Idrissa Gueye, claims The Daily Mail.
Gueye has emerged as a top transfer target for PSG this month, as Thomas Tuchel desperately scours Europe for midfield reinforcement.
PSG are on the verge of signing Chelsea target Leandro Paredes from Zenit but remain interested in Gueye.
Everton have not entertained the prospect of losing Gueye all month and that view is unlikely to have changed with only a few days left in the transfer window.
Marco Silva’s side are going through an incredibly difficult moment and losing Gueye would be a hammer blow for the Toffees.
PSG are expected to return with an improved offer for the Senegal international and Everton have a real fight on their hands to keep Gueye.
Since the beginning of last season, Gueye has won more tackles and interceptions combined than any other player in the Premier League (310).