Everton have told Paris Saint-Germain to cough up £40m or forget about signing Idrissa Gueye this month, claims The Daily Mirror.
Gueye has emerged as a transfer target for PSG as Thomas Tuchel desperately seeks midfield reinforcement.
With Adrien Rabiot frozen out for the rest of the campaign and Lass Diarra reportedly considering retirement, PSG could soon be short of options in midfield.
Watford midfielder Abdoulaye Doucoure has already revealed he wants to leave the club amid interest from PSG, while Gueye is another target for the Parisiens.
Everton want to keep the Senegal international but could be convinced into selling if they receive an over-inflated offer for the defensive midfielder.
Gueye only signed a new long-term Everton deal at the start of the year and Everton have set a £40m asking price for the 29-year-old.
Since the beginning of last season, only Leicester starlet Wilfred Ndidi has made as many tackles and interceptions combined than Gueye (both 299).
