Everton are prepared to sell Ademola Lookman this month.
Sky Sports says Everton are demanding £28m plus add-ons for Lookman to join RB Leipzig.
Leipzig had made a fresh £22m offer for the 20-year-old winger.
Leipzig, where Lookman impressed on loan last season, also saw a £12m offer rejected back in July.
The German side have remained keen to sign him before their August 31 transfer deadline, with manager Ralf Rangnick stating earlier this summer: "We want him back and he wants to come."