Everton have reportedly had a €23m (£20m) bid rejected from Sheffield United for striker Iliman Ndiaye.

The Lowdown: 'Outstanding' this season

Ndiaye is enjoying a terrific season at the Blades, with Sheffield Star reporter Alan Biggs labelling him as an 'outstanding player' earlier this month.

He has hit no fewer than ten goals and eight assists in total over all competitions so far this season, with 17 of those contributions coming in the Championship (look set for promotion up to the Premier League with Burnley.

Sean Dyche is the new manager at Goodison Park, and it looks like he has already tried making moves, looking to take Ndiaye away from his old club Burnley's main competitor at the top of the table.

The Latest: Bid rejected

As per French news outlet L'Equipe, the Blades have rejected an offer worth around £20m from the Toffees for Ndiaye, and the striker 'intends' to stay at Bramall Lane until the end of the season.

He really burst onto the world stage with Senegal at the FIFA World Cup in Qatar, making three appearances, including against England, and recording one assist (Transfermarkt).

The Verdict: Desperate times...

These are desperate times indeed at the Merseyside club, with just a few days left of the transfer window remaining and them in the relegation zone in the Premier League.

Anthony Gordon is also on his way to Newcastle United for a reported £45m, so attacking reinforcements are needed quickly.

The Blues need to use this money to invest in one and maybe two attackers before the window shuts, as they are also the second-lowest scorers in the top flight with 15.

Ndiaye looks like he will be unattainable in this window, so they will now have to move on to other targets quickly.