Everton have made a contract offer to PSG fullback Thomas Meunier.

The Belgium international has been put up for sale by PSG as they seek to meet UEFA's financial fair play demands.

Le 10 Sport says Everton have now tabled an offer to Meunier's minders, having had a January attempt for the defender turned down.

Tied to PSG until 2020, Meunier can leave Paris for €25-30m.

The defender joined PSG three years ago for €7m from Club Brugge.