Everton have seen a £19 million offer for Morgan Schneiderlin rejected by Manchester United.
Ronald Koeman is keen on reuniting with the former Southampton midfielder this month and had hoped to secure his signature early in the transfer window.
But the Old Trafford club have rebuffed the Blues’ bid as they are unwilling to part with Schneiderlin for anything less than their original £24 milion outlay.
West Brom are also targeting the France international and but failed to convince Jose Mourinho with their club-record offer of £18 milion last month.
“We have not received one single offer that we are going to accept,” revealed Mourinho.
“I don’t want to sell players. The club and the board is totally with me.
“But as I told before, if a player is not having lots of minutes and really wants to leave, we have no right to stop him leaving if the conditions are our conditions.”
Koeman’s attempts to lure Schneiderlin to Goodison Park come as his side face a struggle in midfield with the loss of Idrissa Gueye and James McCarthy’s absence.
Gueye played his last game for Everton before departing for the Africa Cup of Nations in Sunday’s 3-0 win over Southampton while McCarthy continues to recover from injury.