Having already made significant additions to their midfield, Everton are now pushing to sign a central defender before the transfer window closes.
The Toffees have been linked with a number of defensive options recently, with Norwich’s 22-year-old central defender Godfrey one of them.
It emerged on Wednesday that the Goodison Park side had made an initial offer of £20m, which could rise up to £26m after add-ons, to sign the Englishman from the Canaries.
However, the recently relegated Championship club have knocked the offer back.
Norwich are claimed to value Godfrey at over £30m and could hold out for more money, while keeping hold of him would boost their Championship promotion bid.
It remains to be seen if Everton can convince the Canaries to lower their asking price in the final days of the window.
Newcastle are also credited with an interest in the centre-back and are claimed to have made an enquiry over his price tag.
