Everton have rejected a loan offer from West Ham for winger Kevin Mirallas, according to Sky sources.
Sky Sports News understands Everton have received a number of offers to take the Belgium international on loan, including from the Hammers and Mirallas' former side Olympiakos.
It is also understood Everton would only consider offers for a permanent deal.
West Ham are keen to bolster their midfield options having allowed Robert Snodgrass to join Aston Villa on a season-long loan.
Mirallas has featured four times this season for Everton, but was left out of the matchday squad for last Sunday's 2-0 defeat at Chelsea with manager Ronald Koeman questioning his attitude.
Koeman said: "Mirallas was out because he is struggling to deal with moments in the season and with disappointments.
"Everybody can be disappointed but I expect from everybody to be part of the team and if somebody is showing that his attitude is not the same, I make decisions."
Mirallas joined Everton from Olympiakos in 2012 and has featured 177 times for the club, scoring 38 goals.
He has three years remaining on his current contract at Goodison Park.