Everton will reportedly allow John Stones to join Chelsea, if the Premier League champions can match the Toffees' £34m valuation.
The former Barnsley youngster has been heavily linked with a move to Stamford Bridge over the summer, but rumours from Chelsea appeared to suggest that their interest was waning in the England international.
However, The Mirror claims that the Merseysiders may be convinced to sell the defender for the right price.
Stones is thought to be entitled to a loyalty bonus, should he remain at Goodison Park beyond the current transfer window.
However, manager Roberto Martinez is said to be concerned that Stones's head has already been turned by the West London club.
Everton drew their opening Premier League game at home to Watford.