Everton are yet to accept any bids for Ellis Simms.
The striker has been the subject of plenty of interest this summer, but Sky Sports reporter Alan Myers has claimed the Toffees are yet to approve of any potential departure.
Simms netted seven goals on loan at Sunderland in the first half of last season and he is expected to return to the second tier after a disappointing spell in Everton’s first team.
While it was believed that the Black Cats were eager to bring Simms back to Wearside, various reports had also claimed that Ipswich Town had made a £3.5 million bid.

Simms looks increasingly likely to leave Merseyside after six years, however it appears Everton thus far seem hesitant to accept any bids for his signature.
The Oldham-born star is one of only three strikers at Everton and Sean Dyche will be hoping to bolster his attack if Simms does leave.
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Despite Simms’ impending departure, Dyche previously praised him after he scored his first goal for the club against Chelsea in March.
Speaking in his post-match press conference, the Toffees boss said he had ‘a lot to improve’ but hailed him as ‘quick and strong’.
Ellis Simms will never be the answer to Everton’s problems
There were huge question marks over Frank Lampard’s decision-making when he opted to recall Simms from his loan spell with Sunderland in January.
Unsurprisingly, the striker failed to make the impact that Lampard had hoped for – scoring only one goal.
While Simms’ goal was arguably one of the most important of the season, it is clear that he is far from the levels that the Merseyside club require.

The 22-year-old is a brilliant Championship player and Everton don’t need him on their wage bill.
With only a year left on his current deal, the club should cash in and make a profit before he is left to rot next season before leaving on a free transfer.
If the Toffees expect players like Simms and Maupay to answer their questions then their problems will never get resolved.