Everton midfielder Idrissa Gana Gueye has reiterated his desire to join Paris Saint-Germain but the clubs remain apart on his £35million valuation.
The Senegalese midfielder was left out of the Toffees' squad that beat Huddersfield 1-0 on Tuesday as Everton boss Marco Silva insisted Gueye's omission was due to a groin issue.
Gueye has been asking to leave Everton for PSG since December when the French champions began to show interest in him.
The Merseyside club rebuffed PSG's £22m bid for Gueye on Monday and told the French champions their key midfielder is not for sale.
Gueye has told the club he wants to join PSG but also has had interest from Manchester City and Arsenal.
The Toffees have lined up potential replacements and have discussed reviving a bid for Chelsea's £35m-rated striker Michy Batshuayi.
However, Everton will not be able to bring Batshuayi in on loan as they have already loaned Kurt Zouma from the Blues with the Premier League rules stating that clubs cannot loan more than player from another Premier League club at one time.
West Ham have also enquired about Batshuayi who has fallen out of favour at Stamford Bridge after being loaned out to both Borussia Dortmund and Valencia in 2018.