The Toffees have rejected a bid from AC Milan to take the 22 year old on loan for the remainder of the season.
Deulofeu has made 13 appearances for Everton this season.
"I spoke to Gerard and it's a difficult situation for the player," said Koeman. "If he finds a solution to go and get game-time then it's no problem.
"But the final decision will be down to the board."
Everton are waiting to see if Milan will come back with a new offer.