Everton have seen a 20m offered rejected for Sheffield United striker Iliman Ndiaye.
The 22-year-old has scored ten Championship goals this season to help fuel the Blades' automatic promotion push and also featured for Senegal at the World Cup in Qatar.
L'quipe says the Blues recently lodged a bid for the forward, which has been knocked back.
The report addds Ndiaye 'intends to stay' with Sheffield United for the remainder of the season.