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Swansea City are continuing to stand firm over the sale of Gylfi Sigurdsson despite an improved offer from Everton for the Iceland international.

The Toffees had an initial £40million proposal turned down 10 days ago when the 27-year-old opted out of the Swans pre-season tour of the United States.

The Merseysiders have now returned with an official bid of £40million plus add-ons, which are thought to take the total value of the offer near to the £45million mark.

But it is understood Swansea have rejected the offer as they continue to demand that Everton meet their £50million asking price for the man who has been named the club’s player of the year in each of the previous two seasons.

Leicester had previously had a £40million offer rejected, with Swansea reluctant to sell to the Foxes and Sigurdsson not keen on a move to the King Power Stadium.

Swansea’s American owners Steve Kaplan and Jason Levien have made clear their dissatisfaction over Everton’s pursuit of Sigurdsson, and issued a warning against any possible ‘tapping up’ of the player.

Head coach Paul Clement, meanwhile, had stated he felt it was a possibility that Sigurdsson could yet remain at the Liberty Stadium, even though the player is understood to have privately informed the club of his desire to move to Goodison Park.

But Swansea appear adamant that there will be no deal until their valuation is met, although all parties are aware the situation needs to be resolved - one way or the other - in fairly short order given the start of the new season is now less than three weeks away.

Swansea have already started exploring contingency plans should Sigurdsson leave.

They had registered their interest in Las Palmas midfielder Jonathan Viera, have started discussions over a move in the process of signing his former team-mate Roque Mesa from the Gran Canaria club.

But reports in Spain claim the move is now dead, with Swansea not prepared to meet the 30million Euro release clause in Viera’s contract.

Local media suggest the La Liga side are not preparing to offer the former Valencia man a new and improved deal.

Swansea are also interested in West Brom’s Nacer Chadli. The Belgian has been a long-time target of the Welsh club and nearly joined them in 2014.

He moved to West Brom in a £13million move last summer, but reportedly fell out with Baggies boss Tony Pulis over the itinerary for their pre-season training camp in Austria.

He has since featured for West Brom in their Premier League Asia Trophy matches against Leicester and Crystal Palace.