Everton need to dig their heels in over the future of Idrissa Gueye amid reported interest from Paris Saint-Germain and ensure he remains at Goodison Park.
According to Telefoot, the Toffees midfielder is part of a three-man shortlist for PSG as they try to reinforce their midfield in January.
It is understood that the Merseyside club will demand around £40.5million for his sale and that the player may be close to agreeing personal terms for a move.
But it would be too big a loss for Everton in the centre of the park and they would find it almost impossible to replace him.
The 29-year-old defensive midfielder is a rock for the team with countless interceptions and blocks, while he also looks solid alongside teammate Andre Gomes.

Telefoot’s report adds that Lille midfielder Thiago Mendes could be a potential replacement for Everton and that they would consider him if they lost Gueye.
The 26-year-old Brazilian would cost around £27million and is a key player in his side.
Mendes may be a strong performer in Ligue 1 that fills a similar role as a defensive midfielder, but Gueye is a class above that who is proven in the Premier League and key to Everton’s ambitions of breaking into the top six.
It would be uninspiring for Marco Silva’s side to offload one of their best players in the shape of Gueye and replace him by taking a gamble on Lille’s enforcer.
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