Everton have rejected a £21.5 million bid from Paris Saint Germain for Idrissa Gana Gueye, reiterating their stance the midfielder is not for sale.
The French champions want Gueye ahead of the transfer deadline, but Everton have no wish to sell.
There would be little prospect of the Merseyside club finding a swift replacement in the next few days and the valuation is also well short of what would be expected even if Everton had entertained offers.
“My reaction is the same as our reaction as a club. We reject the offer. He is a really important player for us,” said manager Marco Silva.
“We do not put players in the market for clubs to buy. I can’t see the value of Gana in this offer. He is a player we do not think of losing at this moment. He is important for us.”
Silva needs to build a squad around his experienced first teamers rather than let them leave as he seeks to find some positives from the rest of the season.
The weekend FA Cup exit means Silva has 15 Premier League games in which to show he can oversee significant improvements to push Everton in the right direction.
After a promising start to his reign, the last three months have seen a worrying deterioration – the 3-2 defeat to Millwall on Saturday the lowest point.
Silva’s target is improve on last season’s 8th place finish, when Everton finished with 49 points.
“It has been a tough period for us,” said Silva.
“We are missing consistency as a team. Now is the moment to look forward in the best way and do everything to go on a good run. We need that as a team.
“It is disappointing for us and me as a manager. You prepare your players for all the moments in a game. You analyse the opponents strengths and weaknesses. Against Millwall there was not enough aggressiveness.”