Everton have seen a £70m plus James McCarthy and Cenk Tosun bid for Crystal Palace winger Wilfried Zaha rejected, Sky Sports News understands.
Palace are looking for at least £80m for Zaha and the player is understood to be very disappointed and disillusioned about the situation, according to Sky sources.
The 26-year-old Ivory Coast international has attracted huge amounts of attention during the summer transfer window; Arsenal were keen on his signature before they signed Nicolas Pepe, and there has been interest from Napoli in Italy.
Zaha has made it clear he wants to leave Palace this summer, with his preferred move being across London to join his boyhood club Arsenal, and has expressed his desire to play Champions League football.
Arsenal had a £40m offer turned down earlier this month, while Everton's first bid of £55m was also rejected. Arsenal have since signed Zaha's Ivory Coast team-mate Pepe for £72m, while Moise Kean joined Everton.
Palace are keen to keep Zaha - who has four years remaining on his contract at Selhurst Park - before the window for Premier League clubs closes on Thursday.
Zaha scored 10 goals and created 10 assists in 34 Premier League games last season, and has 35 goals in 180 games across all competitions since he rejoined the club from Manchester United in 2015.
Overall, Zaha has made 323 appearances for Palace across two spells, scoring 53 times.
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