Everton have reportedly rejected a £16 million bid for James McCarthy.
Crystal Palace and Newcastle United both emerged as potential suitors for the Republic of Ireland international ahead of next Tuesday’s transfer deadline.
But the Magpies are claimed to have blinked first in the battle of wills for McCarthy by making an approach to the Blues for the midfielder.
Rafael Benitez previously targeted the 26-year-old during his time at Hamilton Academical in the late 2000s while he was manager of Liverpool.
The Daily Mail claim the Spaniard has renewed that interest as he looks to secure promotion back to the Premier League at the first time of asking.
Newcastle are said to have offered a £3 million mark-up on McCarthy’s original £13m price tag which secured his move to Goodison Park from Wigan in 2013.
Everton, however, have rebuffed the offer with chairman Bill Kenwright insisting that the player is not for sale despite a renewed level of competition.
Ronald Koeman recently added Morgan Schneiderlin to his midfield pecking order while the recent emergence of Tom Davies has bolstered those ranks further.
McCarthy was previously at the heart of Everton’s failed move for Moussa Sissoko, who joined Tottenham at the eleventh hour on transfer deadline day.
Farhad Moshiri, the club’s majority backer, claimed that the unsuccessful pursuit of the France international was ended by a desire to keep McCarthy at the club.