Everton and Leeds United are interested in snapping up Sheffield United striker Daniel Jebbison this summer, according to TEAMtalk.
Aston Villa are also interested in the England youth international, and the Blades are open to selling as manager Slavisa Jokanovic needs funds.
Everton have tabled a bid of around £5 million including add-ons for the 18-year-old, but it was swiftly rejected.
The Toffees are set to return with an improved bid, but they face competition from Leeds, Villa, Hull City, Sunderland, Doncaster Rovers and Burton Albion for his services.