AC Milan general manager Adriano Galliani says he has made a "last and final offer" to Everton for Gerard Deulofeu, who looks set to join the Serie A club.
Milan are refusing to offer more than a loan with a view to a permanent move, rejecting the demands Galliani said Everton had made for them to agree to take the player permanently in the summer no matter how his loan goes.
Everton manager Ronald Koeman said earlier on Thursday that he will not stand in Deulofeu's way if he can find the right solution, and Galliani is hopeful he has now offered that.
"We've made a new offer for Deulofeu, which is a loan deal which we will pay a fee for and which will include an option for a permanent move," Galliani told reporters at Casa Milan, according to La Gazzetta dello Sport. "We've taken a step closer and let's hope that this offer is accepted.
"I sent an email just a while ago with our last and final offer, now we're waiting for an answer from Everton."
Deulofeu has been frozen out by Koeman in recent weeks and looks increasingly likely to leave Merseyside this winter, with Milan keen on reuniting him with Suso -- the player with whom he won the UEFA European Under-19 Championship in 2012.
Asked about Deulofeu's pending move, Koeman said: "I spoke to Gerry and it's a difficult situation for the player. If he finds a solution to go and to play and to get game-time then it's not a problem."