Everton are believed to be exploring a summer transfer move to sign unsettled Arsenal forward Gabriel Jesus ahead of next season.
Toffees manager David Moyes is determined to recruit an experienced striker to fix ongoing consistency issues in his attacking frontline.
However, Football Insider reports that the Merseyside outfit are completely unwilling to meet the current £20m asking price set by the Gunners.
Jesus has had a stop-start time at Arsenal since joining the Londoners in 2022, with his debut 2022-23 campaign still his finest.
Since then, injuries have plagued his time at the Emirates Stadium, limiting the Brazil international to 27, 17 and 14 Premier League appearances.
Why are Everton reportedly unwilling to budge on Jesus?
The above source reports that senior officials at the club remain highly cautious regarding the severe injury problems that have plagued the player recently.
Furthermore, the substantial weekly wages commanded by the Brazilian international represent an immense structural barrier for the club budget.
Jesus currently earns £265,000 per week at the Emirates, sitting behind only Kai Havertz as the top earner in North London, though he has one year left to run on his deal.
Arsenal are believed to be trying to offload the former Manchester City attacker to clear space within their heavily bloated squad.
European heavyweights AC Milan and Juventus are understood to be tracking the developing situation alongside historical Brazilian outfit Palmeiras this summer.
Do Everton have transfer alternatives to Jesus?
Football Insider understands that Everton are concurrently evaluating alternative options, including West Ham United forward Taty Castellanos.
The Argentine attacker is reportedly keen to leave London following West Ham's relegation, and could become a realistic target for a £25m fee.
Securing a clinical goalscorer remains the absolute priority for Moyes as he looks to guide his side forward next term.
While Beto and Thierno Barry are currently in situ, the Scot is reportedly dissatisfied with the pair due to their inconsistent form in front of goal.