Everton's chances of securing key transfer target Gylfi Sigurdsson are running out as the club grows impatient with Swansea City's unrelenting stance.
Wales Online has claimed that the Toffees and the Swans have reached an impasse over the fee required to prise the Icelandic international away from south Wales.
Everton have already seen £40m and £45m bids rejected for Sigurdsson, but are not prepared to stump up the reportedly eye-watering £50m asking price for the 27-year-old.
If Everton had £1 for every empty seat at Goodison tonight they might actually be able to afford Gylfi Sigurdsson.— Gilly (@Gilly0151) July 27, 2017
With Swansea refusing to budge over their valuation of their playmaker, the Blues' board are growing tired of trying to force Swansea to sell a player who doesn't want to remain at the Liberty Stadium.
Sigurdsson has been a long-time target of Everton boss Ronald Koeman, and the Dutchman had pinpointed the ex-Hoffenheim starlet as the man to help boost his side's end product in the final third of the pitch.
However, after being thwarted in his attempts to land Sigurdsson last summer, Koeman has once again been left frustrated in his pursuit of Swansea's talisman once again as they refuse to entertain offers less than £50m.
Koeman's ire was evident after his team's 1-0 Europa League third round qualifier against MFK Ruzomberok, with the ex-Southampton chief telling reporters on Thursday that it would be Everton's board who would decide when to walk away from the protracted negotiations.
He said: "It's up to the board. Everyone knows our interest in the player but I don't decide it in financial terms. It's up to the board."
Sigurdsson was left out of Swansea's senior squad for their recent pre-season tour of the USA after he stated his head was not in the right place mentally to travel with the rest of Paul Clement's men.
The midfielder has since returned to first-team training at the club's training camp upon their return across the Atlantic, but there has been no word as to whether he will take part in any of the club's remaining pre-season fixtures ahead of the new campaign.