Everton are unlikely to take any remaining interest in Wilfried Zaha further and will instead pursue other targets.
The Blues had looked at the finances involved in signing the 26-year-old – valued at £80m by Crystal Palace – but are now expected to press ahead with securing other players on their shortlist.
Zaha had been linked with Everton earlier in the month but the noises coming out of Goodison were that the Ivory Coast international, who had looked destined for a move to Arsenal, would be out of their price range and that more affordable alternatives had been identified.
Reports of a £52m bid, said to have been swiftly rejected, emerged on Sunday and the ECHO understands the Blues remain intent on looking elsewhere.
Manager Marco Silva has spoken of needing to sign up to five players before the transfer window shuts in 10 days' time.
The Blues boss wants a right-back to provide competition for Seamus Coleman and he has yet to give up hope on landing Kurt Zouma on a permanent deal from Chelsea although Everton know striking an agreement with the Stamford Bridge club will be tough.
A winger and new striker are also on Silva's agenda but he must now add a replacement for Paris Saint Germain-bound Idrissa Gueye to the club's shopping list.
The Senegal midfielder was due to undergo a medical with the French champions today ahead of a £28m move.
Gueye, in line for a four-year-contract, will quit Goodison after three seasons and the leave club in need of finding an adequate substitute before the cut off point a week on Thursday.
Everton, meanwhile, are interested in Juventus teenager Moise Kean.
The 19-year-old struck six times in 13 Serie A games for Juve last term and though he played predominantly as a centre-forward, the Italian has also operated out wide and as a second striker.
Silva is also an admirer of Kean's team-mate Mario Mandzukic with the prospect of signing the experienced frontman on loan having been discussed.
Juventus value Kean at around £36m but it is unclear if Everton , should their interest firm up, be prepared to meet the asking price.
And the Blues are still in need of offloading unwanted players with forwards Cenk Tosun, who could be back in training this week, available for sale and Oumar Niasse – missing from the Opel Cup games with a calf problem – also told he can leave.
Mo Besic, Yannick Bolasie and Kevin Mirallas are among the other senior players who will be sold or loaned out again this summer.
Everton will have recouped in the region of £66m from sales once Gueye's move to PSG has gone through.
