Swansea City have wanted Everton it take a massive offer to sign Gylfi Sigurdsson.
The Mirror says Everton have been told Sigurdsson will cost them £40 million this summer.
Ronald Koeman remains keen on the Swansea playmaker after having a bid rejected a year ago.
Sigurdsson is high on Everton's wishlist but Swansea are adamant they won't sell.
The Swans' resolve has now seen Sigurdsson's valuation at the Liberty Stadium rise towards £40m.