Everton boss Marco Silva remains determined to keep ahold of PSG target Idrissa Gueye.
PSG have lodged a bid worth £21.5m for the Senegalese midfielder, which the Toffees promptly rejected.
Gueye is believed to keen on the move, but Silva says the club will need more money to sell.
"We rejected the offer," Silva confirmed. "He is a really important player for us. We don't put [players] in the market.
"For some clubs to come here to buy our players they have to really [meet] the value of the player. For this price I cannot see the value.
"You know my opinion since the first day you started speaking about this possible offer.
"From a technical point of view, as a manager, he is a really important player for us and he is one player we don't think to lose in this market.
"Of course after some moments it is a matter of money and it is up to the club to decide but from my technical point of view he is a player who is really important for us."