Everton have rejected AC Milan’s first offer for Gerard Deulofeu, reports Gazzetta dello Sport.
The Serie A side are keen to sign the 22-year-old in January and they have already put an initial proposal on the table.
Milan want to sign Deulofeu on loan with an option to buy, but Everton have turned down that proposal.
The Rossoneri are keen to sign the former Barcelona man and are willing to explore other ways of doing so. The player is understood to be open to leaving Goodison Park.
The Spaniard is reportedly frustrated by his lack of playing time under Ronald Koeman and believes a loan switch could be beneficial for his career.
As well as Milan, Middlesbrough are also said to be interested in luring Deulofeu away from Everton this January.