Watford have turned down a second bid in as many days from Everton for midfielder Abdoulaye Doucoure, this one worth £36.7m, insisting he is not for sale.
The Toffees' original offer of £32m was waved away by those at Vicarage Road, who are holding firm to the position that they are unwilling to do any deal with Everton for the Frenchman.
As reported by Sky Sports, Marco Silva seems keen to add to his midfield and is willing to stockpile in the middle of the park to get his man.
Everton have already brought Andre Gomes, Fabian Delph and Jean-Philippe Gbamin to Goodison Park this season for a combined total of over £50m.
However, the departure of Idrissa Gueye to Paris Saint-Germain will have hurt the squad and Silva looks desperate to make sure his midfield is back to full strength before his side's Premier League opener against Crystal Palace on Saturday.
As for Watford, it has been a rather quiet transfer window so far, with only Craig Dawson arriving as a first team signing, and the lack of incoming business will likely toughen their stance on the Doucoure deal.
However, one deal that has been talked about is Ismaila Sarr from French side Rennes. Talk of the winger's switch to the Premier League has been rumbling on all summer, and the same Sky Sports report says the two clubs are close to agreeing a fee for the 21-year-old.
Sarr scored 12 goals for Rennes last season as he helped the side to a top half finish in Ligue 1. Whether he will be playing alongside Doucoure come the close of the transfer window is yet to be seen.