Everton have denied tabling a 45 million bid to sign Conor Gallagher from Chelsea.
The attacking midfielder has reportedly turned down a move to Goodison Park.
Per The Guardian, Everton put in the offer this week after selling Anthony Gordon to Newcastle United for a similar sum.
However, The Athletic states that Gallagher has no intention of joining Everton.
The 22-year-old is on the periphery of the Chelsea starting lineup this season.
The latest source also adds that Everton have denied putting in the offer in the first place.