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A deal for Swansea City star Gylfi Sigurdsson to join Everton is looking increasingly unlikely, WalesOnline understands.

The Toffees have pursued the Iceland international throughout the summer, having offers worth £40million and £45million rejected.

But Swansea's American owners Steve Kaplan and Jason Levien have been resolute in their determination that the player - who has three years remaining on his contract - will not be leaving the Liberty Stadium until their valuation of £50million is met.

A move to Goodison Park had looked likely when Sigurdsson opted out of the club's pre-season tour of America, saying he was not in the right frame of mind to travel due to the uncertainty over his future.

(Image: Athena Picture Agency)

But there has been little sign that a deal is close to being agreed, with Everton seemingly reluctant to meet the asking price and Swansea not for budging.

Everton boss Ronald Koeman admitted his interest in the player earlier this week, but also said he was not sure his board would submit an improved bid. There had been suggestions the Toffees were pondering other transfer options with the deal at an impasse.

While this has been going on Sigurdsson has been re-integrated into Paul Clement's first-team squad, taking a full part in training on Wednesday and in a further double session on Thursday.

And, with little sign of either side being prepared to compromise over the finances of a deal it is looking as though Sigurdsson could well end up staying a Swan, with Clement thought to be planning to start the season with the former Tottenham man in his squad for the game at Southampton on August 12.

The ongoing saga has done little to help either club's pre-season preparations. Everton had wanted to have Sigurdsson on board by the time their Europa League campaign kicked off with a victory over MFK Ruzomberok.

Swansea, meanwhile, are just over two weeks away from the start of a new Premier League campaign and not entirely sure whether their best player will be pulling on the club's colours.

It is also impacting on any plans Swansea had to replace the player - they have shown interest in Jonathan Viera of Las Palmas and West Brom's Nacer Chadli - with time running out ahead of the big kick-off and the closure of the transfer window.

Sigurdsson is not expected to be involved when the Swans travel to face Birmingham in a pre-season friendly, with Clement feeling the midfielder is still playing catch-up having missed out on the gruelling 10-day stay in the US.

But, with Everton and Swansea still some way apart in terms of their relative valuations, the prospect of a deal going through appears to be fading, despite Sigurdsson informing the Welsh club of his desire to move to Merseyside.