Everton have rejected an offer from AC Milan to sign Gerard Deulofeu on loan for the rest of the season.

Deulofeu has made just four Premier League starts for the Toffees under Ronald Koeman, the most recent of which came on December 10 during the 3-2 defeat to Watford.

The former Barcelona winger is thought to be open to the idea of a move in order to gain more regular first-team football, but Everton are unwilling to let him leave due to injuries to Yannick Bolasie and Dominic Calvert-Lewin.

Koeman's side have rejected an initial loan bid from Italian giants Milan, but the Spain international's future at Goodison Park remains uncertain with a number of other clubs also interested.

The likes of Ajax and Middlesbrough are thought to be among those considering a move for the 22-year-old, and The Guardian reports that Everton could be persuaded to sell should a substantial offer arrive.

Deulofeu moved to Merseyside in a permanent £4.3m deal from Barca in 2015 but has scored just two goals in 37 league appearances since.