Everton want a player included in Newcastle's offer for Dominic Calvert-Lewin.
Everton are prepared to sell the centre-forward to Newcastle in the coming days.
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With a year to run on his current deal, Everton accept they must sell Calvert-Lewin now or risk losing him for nothing in a year's time.
Talks between the two clubs are at an advanced stage, though Everton are pushing Newcastle to include Yankuba Minteh in their offer.
After a successful loan with Feyenoord, Newcastle have slapped a €40m price-tag on the Gambian.
Sky Sports says Everton are now insisting Newcastle include Minteh in a cash-plus-player deal for Calvert-Lewin.