Everton are weighing up a third offer for Wigan midfielder James McCarthy on Monday after having two bids rejected.
Wigan chairman Dave Whelan has confirmed turning down two bids in 48 hours for the Republic of Ireland international.
Whelan has indicated that Everton had an initial bid rejected on Friday, with a second offer of around £12 million turned down on Sunday.
He told the Daily Telegraph: "We have had a couple of offers for James McCarthy which we do not believe are good enough at the moment.
“We have a valuation on the player and until a club meets the asking price we will not be doing business, it's as simple as that.
“I have made a promise to James that he can leave if Wigan receive the right offer but we haven’t received that yet. A few clubs have made inquiries but Everton are the first club to put some money on the table.
“James is perfectly happy at Wigan and if he stays beyond the deadline, then great.
“But this is unsettling for us as a club and the transfer window is barmy – it should shut at midnight the day before the season starts so we can avoid all this worrying.”
If a deal goes through before the transfer window shuts at 11pm on Monday, McCarthy will be reunited with manager Roberto Martinez, who left the DW Stadium to take charge at Goodison Park in June.