Everton have reportedly offered £25m to Besiktas for Cenk Tosun and will refuse to budge on their valuation of the Turkish striker.
The Toffees appeared to be close to agreeing a fee with the Super Lig club after sending a delegation to Turkey over the weekend.
Boss Sam Allardyce revealed on Monday that a deal remains in the balance, however, and The Mirror suggests that it is now looking increasingly unlikely to go through.
Besiktas are said to have raised their asking price to £27m at the 11th hour, but Everton have tabled what they feel is a respectable sum - a record amount for a player leaving Turkish football.
Tosun has scored 14 goals in all competitions this season, including four in six Champions League appearances.
