Everton have rejected a bid from Italian side AC Milan to take winger Gerard Deulofeu on loan for the remainder of the season. The 22-year-old has made 13 appearances for the Toffees since Ronald Koeman took over as manager at Goodison Park last summer. Everton are waiting to see if Milan will come back with a new offer. Ajax is another potential destination for a player who can leave but is expected to cost a loan fee. Middlesbrough have also been linked with a January move for Deulofeu. The Spaniard joined Everton on loan from Barcelona for the 2013-14 season, making the transfer permanent in 2015 for £4.3m. Everton remain interested in signing Manchester United winger Memphis Depay during the winter transfer window, though he is likely to join French side Lyon.