Everton are not willing to meet Sunderland's £30m valuation of Jordan Pickford, according to reports.
The 23-year-old goalkeeper was one of few shining lights in a disappointing campaign which culminated in the Black Cats' relegation to the Championship.
As a result, a number of Premier League clubs are said to be interested in Pickford, with Everton rumoured to be among the most keen.
According to the Liverpool Echo, the Toffees had an offer of £8m turned down earlier this month and baulked at the updated price tag, with £15m the highest that they would be willing to pay.
The England Under-21 international made 135 saves this season for Sunderland, the second-highest amount in the top flight behind Burnley's Tom Heaton.