Manchester United winger Memphis Depay looks increasingly likely to join French club Lyon this month.
Lyon say they have made three bids for the 22-year-old, most recently offering 17m euros (£14.8m) on Tuesday.
United are yet to accept an offer but talks are thought to be ongoing, with Lyon hopeful the difference in valuation can be closed.
Red Devils boss Jose Mourinho has told the Netherlands international he can leave if the right offer is received.
Everton were also interested in Depay but believe he would prefer a move away from the Premier League.
Depay joined United from PSV Eindhoven in a £31m deal in 2015, although that figure is thought to include a number of add-ons, which have not been met.
It is understood United would consider a loan deal with the right club if they cannot agree a transfer fee.