Everton are resigned to selling Ross Barkley this summer.

The Mirror says Barkley has made it clear he will not budge in refusing the £100,000-a-week offer that would make him the highest-earning player in club history.

Everton were prepared to offer Barkley a better deal than the one Romelu Lukaku originally accepted earlier this year, before a u-turn saw the Belgian striker announce he wanted to leave the club just minutes before putting pen to paper.

But the 23-year-old Scouser has dragged his feet over the new five-year contract, and his advisors indicated on Wednesday that there would be no 11th hour acceptance.

And with negotiations collapsing, that means the Dutchman will listen to offers for his playmaker, with both Tottenham AND Manchester United expressing interest.