Southampton have rejected an offer from Everton for midfielder Tyler Dibling.
Sky Sports News understands the offer was around £27m
Southampton had claimed earlier in the year that they would only be willing to sell the 19-year-old for £100m.
However, it is understood that an offer in the region £40m could be considered for the teenager.
Dibling has two years remaining on his current contract at St Mary's and Aston Villa, Chelsea, Tottenham and RB Leipzig have all shown an interest in the player previously.