Everton are pricing Leighton Baines at £18 million.
The Daily Star Sunday says Everton's stance on the England left-back will change if they receive an offer in the £16-20m bracket.
So far they have rejected an opening £12m bid from former boss David Moyes. Everton have also made it known that Baines, 28 would have to ask for a transfer if he wants to be reunited with Moyes.