Everton have reportedly been knocked back by Swansea City once again in their pursuit of Gylfi Sigurdsson.
Toffees manager Ronald Koeman is believed to be keen on including the Icelandic international in his summer spree, which has risen to more than £100m.
The Merseyside outfit have recruited Jordan Pickford, Davy Klaassen, Henry Onyekuru, Sandro Ramirez, Michael Keane, Wayne Rooney and Cuco Martina so far in this window.
Sigurdsson seems to be next on the list, but the Swans have held firm so far by rejecting a £40m offer.
It is believed that Everton returned with a £45m bid, but according to Sky Sports News, it has been rebuffed as Swansea want £50m.
Sigurdsson, who joined the Welsh club from Tottenham Hotspur in 2014, was not included in Swansea's squad for their pre-season tour of the United States due to the rumours surrounding his future.
