AC Milan have listed Everton winger Ademola Lookman as their number one transfer target.
According to The Mirror, the Toffees have promptly rejected Milan's first offer.
The Serie A club wanted to sign the 21-year-old on a permanent deal.
However, Everton have their plans for Lookman, who graduated through the club's academy.
RB Leipzig attempted to sign the England U21 after he completed a successful loan spell with the Bundesliga club in the second half of last season.