A £40m TOFFEE Sigurdsson next in line for switch to Goodison Park Tyias in tie-up with Grayson

Goodison Park boss Ronald Koeman has already splashed a staggering £96m with a £10m deal done for old boy Wayne Rooney.

And now the Icelandic international is Everton’s next big-money target as Koeman spends, spends, spends in a bold £136m bid to break into the Premier League’s top six this season.

Everton will have finally got their man at the second attempt after Swansea are understood to have rejected an initial £27m bid for the midfielder.

The Welsh club have always insisted that Sigurdsson is not for sale but it is known that he is keen to link up with Dutchman Koeman (above) and his new-look squad.

Sigurdsson, 27, played a major role in Swansea’s Premier League survival last season with nine goals and 13 assists to keep the club in the big time.

But he is determined to up his game and would be a welcome addition to the Toffees’ bulging squad following the arrival of Rooney, Michael Keane, Davy Klaassen, Jordan Pickford, Sandro Ramirez and Henry Onyekuru.

Sigurdsson has already reported back for SUNDERLAND have signed Everton defender Tyias Browning on a season-long loan.

Browning, 23, will link back up with Simon Grayson at the Stadium of Light, having spent the second half of last season under the new Black Cats boss on loan at Preston.

Browning has made nine appearances for Everton since his debut against Liverpool in September 2014.

He is the second player to join Sunderland on loan from the Toffees in the past week after fellow defender Brendan Galloway, 21, also moved to Wearside.

They join other ex-Everton players Bryan Oviedo, Darron Gibson and Jack Rodwell on the books of the Championship club.

Former England Under-21s international Browning signed a new contract with Everton in January, tying him to the club until the summer of 2019. NEIL NAISMITH pre-season training with the rest of Paul Clement’s Swansea squad. The set-piece specialist was allowed to delay his return f ollowing his summer i nvolvement on t he international stage in World Cup qualifiers. Sigurdsson had medical c hecks while his Swans team- mates went about sessions in the gym and out on the training pitches. Leicester, Spurs and West Ham are also keen on signing Sigurdsson but Everton are clearly in the driving seat. The former Spurs star said: “I signed a new contract last summer and I have got three years left. It’s down to the club if they want to sell me.”