The Toffees have already rejected £10million offers from their two Premier League rivals, with David Moyes insisting the England international is not for sale.

West Ham, Manchester City, and Middlesbrough have also been monitoring Johnson's situation, though, and the 27-year-old is thought to be keen on a move away after falling behind Yakubu in the pecking order at Goodison Park.

However, Moyes is under no pressure to sell any of his players this summer and, according to the News of the World, has told Johnson's suitors that only a bid of £12million will tempt him into business.

That would represent a £3.4million profit for Everton which would give Moyes the funds to land his top target - Blackburn's David Bentley.