QPR have rejected an Everton bid worth up to £3m for teenager Josh Bowler, according to Sky Sports.
The 18-year-old midfielder made his debut for Rangers in the 4-0 defeat at Norwich on the final day of the Championship season.
Bowler attracted an initial offer of £1.5m, with the rest of the fee due in add-ons. QPR are determined to keep the player, who signed his first professional contract in February this year.