Ronald Koeman has been very active in the summer transfer window so far for Everton, spending £90million on seven new players.
The Toffees are showing no signs of wanting to slow down.
Koeman is eager to bring in more fresh faces to help his side try and break the traditional top-four stranglehold.
Sigurdsson has been earmarked as a target, with the Merseyside outfit keen to sign him in the event Ross Barkley, who has been linked to Tottenham, were to leave Goodison Park.
Gylfi Sigurdsson has been linked with a move to Everton
Swans have valued the Icelandic midfielder at £50m and are holding out for such a fee.
And should Everton match the asking price, Spurs will benefit too.
The Times say the north London outfit will get £5m if Sigurdsson heads to the north West.
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Ronald Koeman could take his summer spending past the £130m mark if he signs Gylfi Sigurdsson
The report adds the club inserted a 10 per cent sell-on clause into his contract.
Sigurdsson, who missed Swansea’s pre-season tour of the United States, spent two years at Spurs before leaving in 2014.
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