Everton midfielder Ross Barkley is “looking for a new challenge” and the club is cool with his wish to leave, says manager Ronald Koeman.
Barkley, 23, has one year left on his contract but has failed to sign a new deal.
Koeman told BBC Sports that: “We made a good offer of a contract. He declined”.
Everton want around £50m for Barkley but that figure could fall before the transfer window closes on 31 August as he would be a free agent in 12 months’ time.
Barkley, an academy graduate has played 150 times for Everton in the Premier League, scoring 21 times, since making his debut six years ago.