Everton will reportedly try to persuade Swansea City to part with Gylfi Sigurdsson by creating a package that meets the Welsh club's £50m valuation of the midfielder.
The Merseyside outfit, who have spent more than £100m in the transfer window so far, are said to have had two bids rejected by the Swans.
According to the Wales Online, Everton will try to get a deal over the line by offering £40m cash, £5m-rated teenage full-back Callum Connolly and add-ons amounting to a further £5m.
Manager Ronald Koeman is believed to be desperate to land Sigurdsson, as he has told the Everton board that the Iceland international could be the difference between the club finishing in a Champions League spot over a Europa League place.
The free-kick specialist was left out of Swansea's pre-season win over Birmingham City at the weekend.
After the match, manager Paul Clement claimed that he wanted his player's future to be resolved "very soon".
