Everton are £3million short of Ajax's asking price for captain Davy Klaassen, who has also been linked with Tottenham.
The 24-year-old is a wanted man after a strong season in the Dutch top-flight and in the Europa League, where he played a key role in the club's surge to the final.
Everton boss Ronald Koeman is keen on a deal for his fellow countryman, but according to Tutto Mercato, the Toffees' offer of £19m is still some way short of Ajax's demands.
Mauricio Pochettino and Spurs are keeping a close eye on proceedings and may launch their own bid in the coming weeks.