Ndiaye has been an ever-present figure for the Blades this season, having featured in each of the 28 games they have played so far in the Championship.
He has made a total of 17 goal contributions and has been one of the pivotal forces behind the rise of Paul Heckingbottom’s team.
Ndiaye is a wanted man and, according to French sports daily L’Equipe, Everton came forward with an offer of €23m.
However, the Sheffield United star made clear he has no intention of leaving Bramall Lane now and will only think about his future in the summer.
Ndiaye is in the thick of trying to help Sheffield United win promotion to the Premier League.
Heckingbottom’s side sit second in the Championship table and are in a strong position to be promoted.
Everton are on the lookout for new players who can strengthen their final third as they fight to keep their Premier League status at the end of the season.
