Everton will not sell midfielder Idrissa Gueye to PSG.
The French giants have been insistent in their interest for the Senegalese.
They reportedly launched a £22m bid for Gueye on Tuesday, but the Toffees have not received any offers, according to Sky Sports.
PSG boss Thomas Tuchel is desperate to sign a midfielder with Adrien Rabiot and Lassana Diara set to leave the Parc de Princes.
Due to FFP regulations, the Qatari-owned club can only pay £26m for Gueye.