The Toffees have offered £40m, plus another £5m in add-ons, for the Iceland international, 27, who has made it clear he wants a move to Goodison Park.

Sigurdsson has remained in South Wales while Swansea have travelled to the United States in a bid to force through a move.

Swans boss Paul Clement has slapped a £50m price tag on his head which both Everton and Leicester have been reluctant to match.

But the Sunday Express understands Swansea will agree to the compromise when they return from the tour later today.