Swansea have rejected a second bid from Everton for midfielder Gylfi Sigurdsson.
The Toffees have been heavily linked with a move for the Iceland international, who was instrumental in helping Swansea avoid relegation last season, scoring nine goals and adding 13 assists in 38 Premier League appearances.
Swansea continue to stand firm over Sigurdsson and Sky Sports believe the Swans are demanding a fee of £50m, with the latest bid thought to be worth £45m with potential add-ons.
Sigurdsson is currently absent from Swansea's pre-season tour of the USA after being deemed not to be in "the right frame of mind to travel", with the Swans having already drawn matches against Philadelphia Union and North Carolina and beaten Richmond Kickers.
Everton have been heavily active this summer as they look to build a squad capable of finishing in the top four and qualifying for the Champions League, having already signed Davy Klaassen and Wayne Rooney in central attacking midfield positions.
Jordan Pickford, Michael Keane and Sandro Ramirez have also been signed with Everton's spending for the summer already around £87m, with Romelu Lukaku's departure funding most of the spending spree after the Belgium striker joined Manchester United for £75m.
Sigurdsson formed an impressive partnership with Fernando Llorente for Swansea last season as the Welsh club finished 15th in the Premier League, seven points above the relegated Hull City.
Swansea remain hopeful their star man will reject interest from other clubs and stay at the Liberty Stadium after joining the club permanently in July 2014, having previously spent a loan spell in Wales.