Everton have reportedly made a second offer for Swansea midfielder Gylfi Sigurdsson, worth up to £45 million with bonuses included, which was rejected.
Per the Daily Telegraph's John Percy, the offer was for £40 million, with the rest coming in the form of add-ons. Sky Sports News reported the bid was rejected by Swansea, noting the club want £50 million for the player.
According to the report, Everton's initial offer was for £40 million, and manager Ronald Koeman hoped the added bonus money would see the Toffees land their top target.
Everton have already added a ton of talent this summer, with Wayne Rooney, Jordan Pickford, Michael Keane and Davy Klaasen headlining a strong group of new players. Sigurdsson would add another dose of creativity, to go with bags of Premier League experience.
The 27-year-old moved to Wales from Tottenham Hotspur in 2014 and seems ready to return to a bigger club. He didn't take part in Swansea's pre-season tour of the United States.