Everton have tabled a £40 million bid to Swansea City for Gylfi Sigurdsson.
Sigurdsson will hold talks with the Welsh club’s chairman Huw Jenkins after being omitted from their squad for a pre-season trip to the United States.
A statement from the club confirmed that the player “did not feel in the right frame of mind to travel due to the current uncertainty over his future”.
The Blues are determined to land the Iceland international, who the Daily Telegraph claim bid a farewell to his current team mates on Thursday.
Earlier this week it emerged that Swansea were holding out for a deal closer to £50m to part with Sigurdsson but are likely to accept Everton’s offer.
That would see spending at Goodison Park surpass the £140m mark this summer – an unprecented outlay in the club’s modern history.
Ronald Koeman identified Sigurdsson as his latest priority signing following last week’s captures of Michael Keane, Sandro Ramirez and Wayne Rooney.
The 27-year-old provided 10 goals and 13 assists for Swansea last season.