The Senegalese international was subject to a £21.5 million bid from the French giants
Everton midfielder Idrissa Gueye has reportedly handed in a transfer request at the Merseyside club after the side rejected a £21.5 million bid from Ligue 1 side Paris Saint-Germain.
Marco Silva's team have insisted that the midfielder is not for sale, but it is understood that PSG will increase their bid in the coming days.
The 29-year-old has been strongly linked with a move to the French giants during the January transfer window, as Thomas Tuchel's side look to shore up their midfield in the absence of the injured Marco Verratti and the out-of-favour Adrien Rabiot.
The former Lille midfielder made the move to England in 2015 after joining Aston Villa, before his relegation release clause was exercised the following summer in a £7.1 million move to the Toffees.
Since joining Everton he has been one of the Premier League's most consistent midfield performers, and has season been responsible for more than 20 percent of the team's tackles, with 83.
Should he make the move to PSG, it will likely see Gueye play in the Champions League for the first time since leaving Lille, but he is running out of time for the move to be completed.
The January transfer window closes on Thursday and that lack of time would limit Everton's ability to find a suitable replacement.
