Everton are reportedly refusing to move away from their £50m valuation of John Stones, who has been heavily linked to Manchester City.
Pep Guardiola is believed to be keen to add the centre-back to his squad for the upcoming season.
Both clubs have been in talks for some time over a possible transfer, but according to Sky Sports News, Everton are unwilling to consider anything less than their asking price.
The report adds that City will have to decide whether they want to match that figure or end their pursuit of Stones.
Last season, the Merseyside outfit rejected four bids from Chelsea for the defender, who has featured in pre-season matches under new manager Ronald Koeman.