Everton have told Idrissa Gueye they do not wish to sell him to Paris St Germain this month.
The French side are willing to offer around £30million for a 29-year-old who has been a key part of boss Marco Silva’s plans.
Gueye has featured 17 times in the Premier League and his partnership with on-loan Barcelona midfielder Andre Gomes has been a big positive of the season.
However, the club are ready to sell Cenk Tosun, Oumar Niasse and Morgan Schneiderlin.
Tosun, who joined for £27million in January 2018, is available at a cut-price £20m.
The club are keen to recruit a striker but need to offload fringe players before bringing in fresh faces.