The transfer saga surrounding Southampton's teenage sensation Tyler Dibling has escalated.
David Ornstein of The Athletic is reporting that Everton's latest offer for the winger has been turned down.
According to Ornstein, the Toffees have now seen a third and improved bid, valued at a package of around £40 million, rejected by a resolute Southampton.
🚨 Southampton make counter bid to Everton after latest Tyler Dibling offer. #SaintsFC rejected ~£40m & came back at £45m + £5m easily achievable adds + 25% sell-on. No plans to reduce price. Above #EFC valuation so considering other targets @TheAthleticFC https://t.co/uGlI4uGVKh
— David Ornstein (@David_Ornstein) August 5, 2025
The 19-year-old Dibling, a highly-rated England youth international, has been a key target for Everton as they look to strengthen their attacking options for the new season.
Despite Southampton's relegation to the Championship, Dibling's performances last term caught the eye of several Premier League clubs, and it is understood he is keen on a return to the top flight.
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Everton have been persistent in their pursuit, with Ornstein's report following on from earlier rejected offers of £27 million and £35 million (plus add-ons).
The Merseyside club's latest proposal, a significant sum for a player with just two Premier League goals and no assists last season, highlights their belief in his long-term potential.
Southampton, however, are holding firm on their valuation.
They are pushing for a fee closer to £50 million for their academy graduate, a stance reminiscent of their successful negotiation tactics for Romeo Lavia in previous windows.
With two years remaining on Dibling's contract, Southampton feel they are in a strong position to hold out for their desired price.

The breakdown of the latest offer leaves both clubs in a delicate situation. Everton manager David Moyes has endured a frustrating summer, missing out on several wide options, and will be eager to avoid another transfer setback.
Conversely, Southampton's financial situation following relegation may make it difficult to reject a club-record offer indefinitely, especially with other Premier League clubs potentially coming to the table.
This transfer tug-of-war is set to intensify as the window progresses, with both clubs seemingly miles apart on their valuations.
As Ornstein's reports indicate, for any progress to be made, either Everton will need to break their transfer record for the teenager, or Southampton will have to relent on their asking price.
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