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Gylfi Sigurdsson has also played for Tottenham, Reading, Shrewsbury and Crewe in England

Swansea City manager Paul Clement says negotiations with Everton over Gylfi Sigurdsson are at a "critical stage".

Everton have yet to match Swansea's £50m valuation for the 27-year-old Iceland international.

Clement confirmed Sigurdsson would not be included for their opening game of the Premier League season against Southampton on Saturday.

"We're at a critical stage and hope it's going to be resolved as soon as possible," said Clement.

"They [the club's owners] understand the pros and cons of doing it earlier rather than later.

"I know for sure they have the best interest of the club in mind.

"Clearly with each day goes by you get a little bit more frustrated because you don't know if you're going to have the player or if not, will you be able to get in the targets you want."

Clement added that a second club is also interested in signing the player who has three years remaining on his Swansea contract.

The Swans had previously turned down a £40m offer for Sigurdsson from Leicester City.

"There is another club and there's been other clubs as well and that's normal," said Clement.

"The situation is our club have a valuation and another club have a valuation and the two clubs have not met.

"But the objective and aim is that at some point they will meet.

"The way it's going, more than likely there has to be a compromise on both sides.

"Normally when deals are done, it's a win-win situation for both sides."

Clement backed the stance of the American owners in holding out for their valuation and believes the £50m figure is crucial in the quest for replacements.

"You have to remember we are Swansea City, we are not a top four club that has massive revenue in relation to what those top clubs are getting," said Clement.

"We have to be sensible with the economics of it.

"It also makes a point for the future as well. We don't want to sell our best players and if we are going to sell them, we have to maximise our revenue for them so we can build for the future."

Clement says the club have "researched" potential replacements for Sigurdsson and insists his squad are ready for the Premier League campaign.

Everton manager Ronald Koeman remains optimistic about signing Sigurdsson.

"It's still close. That has not changed," Koeman said ahead of Everton's league opener against Stoke.

"I heard some rumours that talks had broken down but still we are in negotiations with Swansea.

"I heard the comments of Paul Clement and, of course, everybody would like to have news.

"That is better for us, better for them, but everybody knows the window is difficult.

"It is always a game between the buying club and the selling club, but we are close and let's hope we get the agreement as soon as possible.

"I spoke about 'soon' last weekend. Let's wait. We are not in a hurry, but finally we hope to do the deal."