PSG have failed with a formal offer for Everton midfielder Idrissa Gueye.

The Daily Mail says Everton have rejected a £22m bid from PSG for Gueye.

The Toffees insist the midfielder, who was signed from Aston Villa in 2016, is not for sale.

But their resolve is expected to be tested by PSG returning with an improved bid before the January transfer window closes.

French sources report a swap involving Thomas Meunier is also being discussed.