Everton are "close" to signing attacking midfielder Gylfi Sigurdsson from Swansea City as they look to add three new players to the squad, manager Ronald Koeman has said.

According to British media, Everton's initial bid of 40 million pounds ($52.21 million) for Sigurdsson was rejected by Swansea, who value the Iceland international at 50 million pounds.

"We are close (on Sigurdsson), we have to wait... the deal is not done," Koeman told Sky Sports after Everton's 2-2 with Sevilla on Sunday.

"Everybody knows we are looking for three more players - a left centre-back, a left full-back, a player who can play out of both positions, a winger and a striker and that's the picture, what the best is for our team and we will see what we can do."

Winger Aaron Lennon was not included in the Everton's squad in their last pre-season friendly against the Spanish side. He has been linked with a move to Watford but Koeman said the club have received no offers for the 30-year-old.

"The reason that he wasn't in the squad is that he was not fit to play today. I don't know about any interest for Aaron, I don't know," the Dutchman added.

Everton have been one of the active Premier League clubs in the close season transfer window, having added Michael Keane, Davy Klaassen, Jordan Pickford, Sandro Ramirez Wayne Rooney and Cuco Martina to their squad.

Koeman's side host Stoke City at Goodison Park in their opening game of the league season on Saturday.