Southampton have rejected a £27 million offer from Everton for their 19-year-old winger Tyler Dibling.
The Toffees remain keen on signing the England Under-21 international and are expected to return with an improved bid in the coming days.
Dibling, who scored twice in 33 Premier League matches for Southampton last season, has drawn interest from several top-flight clubs following the Saints’ relegation. He also netted a brace in Southampton’s FA Cup third-round victory over Swansea City in January.
Everton’s summer recruitment has been sluggish, with manager David Moyes admitting the club are “running out” of time to strengthen the squad, despite having funds available.
So far, the Merseyside club have secured striker Thierno Barry from Villarreal for £27 million, left-back Adam Aznou from Bayern Munich, and reserve goalkeeper Mark Travers.
However, Everton have lost five senior players during the window, including Dominic Calvert-Lewin and Abdoulaye Doucouré, creating further urgency to reinforce the squad.
Earlier this summer, Everton failed in their pursuit of Fulham defender Kenny Tete, who chose to renew his contract at Craven Cottage instead.