Paris Saint-Germain have not given up on their hopes of signing Everton midfielder Idrissa Gueye, according to a report published by Sky Sports.
The report added that the French giants are willing to fork out £21.5 million to recruit the Toffees player.
However, Everton are holding out for double this figure. It may be difficult for PSG to fork out heavily this month as they will have to comply with FIFA financial fair play regulations.
The Paris-based club may however be able to increase their bid. The report added that they are close to selling youngster Yacine Adli to Bordeaux for £6 million.
Gueye arrived at Goodison Park from Aston Villa during the summer of 2016 after the Villans were relegated from the Premier League.
To date, he has gone on to play 90 games in all competitions for the club, scoring four Everton goals. He has also been a first team regular within the Toffees side this season and has gone on to make 17 Premier League appearances so far this season.
Gueye is a player who is in high demand and has also been linked with a move to Manchester City and Arsenal, added the report.
Everton could face a difficult task to keep the player. He will be tempted by the prospect of playing in the Champions League, something which he is unlikely to do at the Toffees anytime soon.
It will be a blow for the Merseyside outfit if the lose the player but his sale will likely bring in a hefty sum of cash which they could invest into strengthening the side.