Everton are keen to buyout Barnsley's sell-on clause in John Stones' deal.
The Sun says the clause was inserted into the £3m deal that took Stones to Goodison Park in 2013.
It guarantees 15 per cent of any profit gained on a future transfer of the England international.
The Toffees have now offered Barnsley a settlement figure below the original agreement, indicating they are willing to sell Stones to Chelsea.
However, it seems the lower figure – said to be around £2.5m – has been dismissed by the Oakwell club.