AC Milan general manager Adriano Galliani says he has made a "last and final offer" to Everton for Gerard Deulofeu, who looks set to join the Serie A club.
Milan are refusing to offer more than a loan with a view to a permanent move, rejecting the demands Galliani said Everton had made for them to agree to take the player permanently in the summer no matter how his loan goes.
Everton manager Ronald Koeman said earlier on Thursday that he will not stand in Deulofeu's way if he can find the right solution, and Galliani is hopeful he has now offered that.