Paris Saint-Germain have tabled a £21.5m bid to sign Everton midfielder Idrissa Gueye, Sky Sports News understands.
Everton are expected to turn down the offer, as they insist Gueye is not for sale, but the 29-year-old is keen to make the move to the Ligue 1 champions.
However, with just four days left in the transfer window, it is understood PSG could come back to test Everton's resolve with an increased offer to try to secure a move.
Gueye has played a leading role in Everton's midfield since arriving two-and-a-half years ago for £7.6m from Aston Villa.
He has played 20 games in the Premier League this season after featuring for Senegal in the World Cup last summer.
Paris Saint-Germain are also close to signing Zenit St Petersburg midfielder Leandro Paredes after a fee of £35m was agreed between the two clubs.
