Swansea City have reportedly told Everton that they will need to pay at least £50m in order to sign midfielder Gylfi Sigurdsson.
The Toffees have been particularly prolific in the transfer market this summer, spending almost £100m so far to bring in the likes of Davy Klaassen, Jordan Pickford, Michael Keane and Wayne Rooney.
Sigurdsson has been high on manager Ronald Koeman's wishlist and while the club have yet to make a bid for the Iceland international, reports have suggested that an opening offer of £35m is imminent.
According to BBC Sport, the Swans have reacted angrily to the speculation and have declared that it will take an offer of at least £50m in order to tempt them into selling their star player.
The 27-year-old is also thought to be of interest to Leicester City, with some reports even suggesting that the Foxes have already had an offer of £40m turned down.
The Toffees are the most likely to land Sigurdsson, however, with the impending sale of Romelu Lukaku to Manchester United due to bring in around £75m.
Sigurdsson was instrumental in helping Swansea avoid relegation last term, with his contribution of nine goals and 13 assists earning the Welsh side a 15th-place finish.
The former Tottenham Hotspur attacker still has three years remaining on his current deal with Paul Clement's side.
Neil Wilkes
