AC Milan CEO Adriano Galliani says they are awaiting a response from Everton to a final offer for winger Gerard Deulofeu.

The former Barcelona man has only started four Premier League matches this season and has long been linked with a January move to San Siro.

Galliani says a bid has been made to sign Deulofeu on loan with a view to a permanent deal, although he insists that negotiations will come to an end should Everton reject this latest offer.

"We've made a new offer for Deulofeu, which is a loan deal we'll pay a fee for and which will include an option for a permanent move," Galliani was quoted as saying by La Gazzetta dello Sport. "We've taken a step closer and let's hope that this offer is accepted.

"I sent an email just a while ago with our last and final offer, now we're waiting for an answer from Everton."

Everton manager Ronald Koeman said on Thursday that he will not stand in the way of Deulofeu's exit given his lack of first-team football.

"I spoke to Gerry and it's a difficult situation for the player. If he finds a solution to go and to play and to get game-time then it's not a problem," he said.

"But the final decision is by the board of the club and I did not have any call from the chairman that they agree something for Deulofeu.

"It's always tough because you're not really part of the team, you don't get a lot of game minutes, but that's the competition we have in the team.

"You have to always look for first what's the best for the club and second what is the best for the player, and for Gerry the best is that he gets game-time somewhere."

Everton had been linked with Manchester United's Memphis Depay as a like-for-like replacement but the Netherlands international is expected to sign for Lyon in the coming days.

"It was one of our options to bring in but the business is not done between Everton and Manchester United, the player had different options and that is what happened," Koeman explained.

"It is not fair to speak about him because he is not an Everton player and, from what I hear, he will sign in France."