Everton boss Ronald Koeman plans to buy two midfielders to replace Ross Barkley this summer.
The Mirror says the England star has rejected the chance to become the highest paid player in Blues history, by ending talks over a new £100,000 a week contract.
Everton have now turned their sights on Davy Klaassen AND Gylfi Sigurdsson.
The Goodison club are increasingly confident of landing both players, with talks at an advanced stage over Ajax skipper Klaassen, as a fee is thrashed out.
Koeman also wants Swansea star Sigurdsson , but talks are progressing more cautiously with the South Wales club, as they hold out for a fee of around £35m for the 27-year-old, who still has three years left to run on his contract.