Everton's alleged interest in Real Betis winger Luiz Henrique has not borne fruit as yet.
The Blues are very eager to secure the 23-year-old Brazilian in the winter transfer window.
However, ABC Sevilla state that the La Liga club have rejected any Everton advances.
Betis are seeking a fee of at least 20 million for their star winger, according to the report translated by Sport Witness.
A similar offer has come in from Flamengo in South America, while RB Leipzig in Germany are also showing interest.
Given the number of teams chasing after Henrique, Everton securing him for a low fee appears impossible.