Everton will continue talks with Swansea over a deal for midfielder Gylfi Sigurdsson after their opening bid of £40m was rejected.

Sigurdsson did not board Swansea's flight for their pre-season tour of the United States on Thursday and Everton are hopeful of signing him next week, taking their summer spending over the £140m mark.

The Iceland international has been one of Ronald Koeman's top targets and though Everton's club record offer was turned down on Thursday morning, negotiations are ongoing.

Swansea value Sigurdsson at £50m but Everton are confident of agreeing a price to finally lure the playmaker to Goodison Park, ahead of their own tour of Holland next week.

Everton have been the most active Premier League club this summer, in a spectacular spending spree by owner Farhad Moshiri, with the high-profile captures of Wayne Rooney, Jordan Pickford, Michael Keane and Davy Klaasen.

Rooney joined this week in an already busy summer for Everton credit: Reuters

Sigurdsson is understood to have said his goodbyes to the Swansea squad on Thursday morning and it seems inevitable that he will be leaving the club for the second time.

Swansea issued a statement which read: "We can confirm that Gylfi Sigurdsson will not travel with the squad for our pre-season tour of the USA.

"Having played v Barnet [in a friendly] last night, Gylfi did not feel in the right frame of mind to travel due to the current uncertainty over his future."

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Paul Clement, the Swansea head coach, has admitted that Sigurdsson's future is uncertain. He said: "I've made it very clear I want him to stay here.The fans want that, the owners would like that but, ultimately, there's a business side to football as well.

"We had that situation with Jack Cork. In the summer there was no thought of moving Jack on but it got to a point when another club came in with a really good offer.

"That might end up being the case with Gylfi. We don't know yet."