Everton have reportedly told RB Leipzig that it will take a bid of £28m plus add-ons to prise Ademola Lookman away from the club this month.
Leipzig are eager to sign Lookman on a permanent basis before the end of the European transfer window on August 31, having been impressed by the youngster during a loan spell last season.
However, they are understood to have seen bids of £12m and £22m already rejected by the Toffees, who are reluctant to sell the 20-year-old winger.
Sky Sports News now reports that Everton have placed a £28m price tag on the head of Lookman, who has made just 24 senior appearances for the club since joining from Charlton Athletic in 2016.
The England Under-21 international scored five goals in 11 games while on loan at Leipzig during the second half of last season.
Everton boss Marco Silva recently described the attacker as the "present and future" of Everton, although he has not yet featured for the Toffees this season.