Everton have reportedly placed a £35m price-tag on midfielder Idrissa Gueye, who is said to be a target of Manchester United.
Gueye has just reached the end of his third campaign with the Toffees, with a total of 99 appearances being made in the Premier League during that time.
However, the 29-year-old has been frequently linked with a move away from Goodison Park, and Everton had to reject offers from Paris Saint-Germain at the start of 2019.
According to the Liverpool Echo, the Merseyside outfit have now decided that they are only prepared to entertain the sale of the Senegal international for £35m.
United have been linked with Gueye since the end of the season, but it has been suggested that they have no desire to meet the player's current valuation.
Gueye still has three years remaining on his contract with Everton.