Per Sky Sports News HQ, the Toffees have been rebuffed in their attempt to snap up the Icelandic star:
Sky Sports News HQ @SkySportsNewsHQ
BREAKING: @SwansOfficial reject £40m bid from @Everton for Sigurdsson - Sky sources. #SSNHQ https://t.co/s6aAotHfMn2017-7-13 09:24:32
The Daily Telegraph's John Percy reported on the bid and said Everton were confident of landing him. He also revealed Sigurdsson had not travelled with the Swans for their pre-season trip to the United States:
John Percy @JPercyTelegraph
Everton have made a £40m bid for Gylfi Sigurdsson and are hopeful of concluding a deal. Sigurdsson not on #Swans trip to the US today #efc2017-7-13 08:41:31
Swansea revealed the reason Sigurdsson did not travel to the U.S. with the rest of the squad via their Twitter account:
Swansea City AFC @SwansOfficial
Having played v Barnet last night, Gylfi did not feel in the right frame of mind to travel due to the current uncertainty over his future.2017-7-13 09:08:46
Manager Paul Clement recently admitted Swansea may end up having to sell Sigurdsson, 27, per BBC Sport, with the outlet also reporting the club's asking price for the player is £50 million, having already rejected a £40 million offer from Leicester City.
Per Sky Sports News HQ's Kaveh Solhekol, the Foxes' bid was actually worth more than Everton's:
Kaveh Solhekol @SkyKaveh
Leicester City have already made higher bid than Everton for Gylfi Sigurdsson. Leicester bid was £40m plus add-ons. Also rejected by Swansea2017-7-13 11:20:46
And Swansea appear to not be wavering in their demands.
The Iceland international has been Swansea's standout player over the past three seasons since returning to the club after a disappointing spell with Tottenham Hotspur.
He netted nine Premier League goals and provided 13 assists in 38 appearances as Swansea avoided relegation last term, per WhoScored.com.
Sigurdsson would be a fine addition to Ronald Koeman's Everton squad, but the Toffees are going to have to up their bid if they want to sign him.