Jason Burt of The Telegraph says that there are fears that the deal is on the brink of collapse after months of Everton trying to sign the Swansea midfielder.
Both Ronald Koeman and Paul Clement have publically said that a deal has been close between the two clubs, but reports now claim otherwise.
Swansea have stood strong on their stance that they value Sigurdsson at £50 million, but have been open to negotiate that deal with Everton.
The Toffees have already reportedly had two bids turned down, as they haven’t met the valuation.
Reports claim that there is still a discrepancy of less than £5 million between the two clubs, who would have wanted the deal completed before their respective opening fixtures.
Claims also say that there was a verbal agreement between the two clubs that Everton would pay £45 million up front with no add-ons for Sigurdsson, but Everton attempted to re-negotiate with Swansea.
Now Everton fear that Swansea will walk away from negotiations and keep Sigurdsson at the club, who Clement has stated that he has not asked for a move away despite missing almost Swansea’s entire pre-season.
Where does this leave proceedings?
The ball appears to be in Swansea’s court now. The club has reiterated that they will not be bullied over the deal and may walk away from negotiations.
It’s unlikely that Sigurdsson would cause a stir in the dressing room if a move did not materialise, as the club would have sold him at a lower fee weeks ago if this was the case.
The stalemate does still put a halt on any incoming transfers to Swansea though, as Clement previously said that pending transfers are on hold until Sigurdsson’s future was resolved.
Swansea have been linked with a move for Las Palmas midfielder Jonathan Vieira as a replacement for Sigurdsson, while Wilfried Bony has been linked with a move back to the club.