Idrissa Gueye has completed his move to Paris Saint Germain.
Everton are understood to have pocketed £28m from the sale of the midfielder.
Gueye flew into Paris on Sunday night and underwent a medical yesterday before putting pen to paper on a four-year-deal.
Blues boss Marco Silva had still been hoping to convince Gueye to stay at Goodison but the 29-year-old was set of realising his 'dream' move to the French champions.
Everton stood firm in the face of PSG's interest in January and would reject two bids, the second of which was worth £26.2m.
But with Gueye determined to move to Paris, the Blues reluctantly agreed to a deal with the Ligue 1 side and must now set about finding a "direct replacement".
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Gueye joined Everton in the summer of 2016 from Aston Villa after former chief European scout Ian Atkins alerted the club to the £7.2m buy-out clause in his contract.
In the Senegal midfielder's three years at Goodison, no player made more tackles in the Premier League .
