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.
Elsewhere, defending Champions Chealsea FC’s boss Antonio Conte has questioned Tottenham’s ambition, suggesting they have lower expectations in the title race.
Spurs chairman Daniel Levy this week defended a lack of signings and railed against “unsustainable” spending.
They were runners up to Chelsea in the Premier League last term, faltered in the Champions League group stages, and again in the Europa League last 32.