Everton have rejected Paris St Germain's increased £26.2m bid for midfielder Idrissa Gueye, Sky Sports News understands.
PSG had an initial £21.5m bid rejected but Gueye then handed in a transfer request to try and force through a deal but now the latest bid, made on Thursday night has also been rejected.
The Senegal international is understood to be very upset at the latest turn of events which sees his move to Ligue 1 seemingly now off.
Gueye has played a leading role in Everton's midfield since arriving two-and-a-half years ago for £7.6m from Aston Villa.
He has played 20 games in the Premier League this season after featuring for Senegal in the World Cup last summer.