Liverpool, July 26: Everton have had a fair share of happiness in the transfer market this season after they acquired some high profile signings to revamp their squad.

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The Merseyside club have already signed former Manchester United captain Wayne Rooney and Ajax Captain Davy Klaassen as well as youngsters like Henry Onyekuru, Sandro Ramirez, Michael Keane and Cuco Martina so far.

Manager Ronald Koeman has targetted some of the big names in the Premier League to overhaul his squad to make a statement and apparently fixated on the Swansea star man Gylfi Sigurdsson to strengthen his unit for Premier League and Europa league in the upcoming season.

If recent reports are to be true, Toffees' signature for the star player has dealt a big blow as Swansea have rejected a second offer for their star man from Everton of £40 million plus add-ons, which are thought to take the total value of the offer near the £45 million mark.

Siggurdson was instrumental in helping Swansea to avoid relegation last season, scoring nine goals and providing 13 assists in 38 Premier League appearances.

But The Iceland attacker has been demanding a way out of the club for a long time and this summer he has been linked with a move to Leicester City and Everton.

He was also left out of the Swans' squad for their pre-season tour of the United States as the club felt he was not in "the right frame of mind to travel".

However, with the Wales club demanding a hefty price for the playmaker, the Foxes later backed off from the race, leaving only the Merseyside club to pursue for the signature of the 27-year-old.

Some of the media houses earlier reported that Everton made an initial bid of £40 million for him which was duly rejected as the Premier league club's demand is at least £50 million.

With so many obstacles in their way, the Toffees have reportedly now turned their head towards Las Palmas attacker Jonathan Viera but with negotiations prolonging, the possibility of a deal is very much expected in the latter weeks of the window.

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