Everton reportedly made a 'late loan offer' for winger Ismaila Sarr, which was rejected by Watford.

The Lowdown: No incomings

Despite the sale of Anthony Gordon to Newcastle United, Everton were the only club in the Premier League not to make a single signing in the January transfer window.

They nearly signed Arnaut Danjuma on loan from Villarreal, but Tottenham Hotspur hijacked their deal, ultimately leaving them with nothing.

The Latest: Sarr offer

Taking to Twitter on Tuesday night, The Athletic journalist Adam Leventhal revealed that the Goodison Park outfit made a 'late loan offer' to try and sign Sarr, but it was rejected by Watford:

"#EFC made late loan offer for #WatfordFC's Ismaila Sarr. Has been rejected. Proposal was loan fee plus obligation to buy if Everton stayed up plus bonuses."

Expanding in his corresponding article for The Athletic, Leventhal added that they wanted to pay £2m to loan Sarr for the rest of the campaign, in a deal that included an obligation to buy for £30m if they avoided relegation, and a £4m appearance bonus.

The Verdict: Poor offer

Watford were never going to allow one of their best performers in Sarr leave on loan so late in the window, and so the Merseyside club should have offered a permanent deal.

They had £45m to spend following the sale of Gordon, and even reportedly submitted a bid of the same amount to try and sign Chelsea midfielder Conor Gallagher. The Toffees had the money there, and should have made the Hornets an offer that they could not refuse for Sarr.

Hailed as a 'scary' talent and a 'freak' of nature by his former team-mate Ben Foster, the winger has scored seven goals and made a further four assists in the Championship so far this season, and in his previous campaign in the division, he notched up a tally of 13 goals and ten assists (Transfermarkt).

Sarr can clearly play at a higher level in the Premier League, and the Blues should have done more to sign him for Sean Dyche.