QPR plan to offer Josh Bowler a new contract in an attempt to keep the teenage winger.
That remains on the table and, although Rangers are ready to discuss a new deal for Bowler, there appears to be a strong chance he will move.
Everton’s offer to Rangers, potentially worth more than £3m, is tempting, and their offer to Bowler would be significantly more lucrative than the wages he could earn at Loftus Road.
His current contract, which he signed in February, has a year left to run and QPR are prepared to sell if he is unwilling to sign new terms.
Bowler made his senior debut when he came on as a second-half substitute for the R’s at Norwich during the final match of the season.
He was signed in 2013, having previously been on Fulham’s books.