The Toffees are doing everything that they can to hold on to the defender, despite a furious attempt by Chelsea to sign him.
Chelsea have already attempted a £20m bid for the 21-year-old, which Everton immediately turned down, and are expected to return with an improved offer of £26m soon.
Everton may be unable to resist this sort of figure, especially if they can land Van Dijk, who is being valued at £10m.
The Dutch international does not have Premier League experience, but has helped Celtic to Scottish Premiership titles in his two seasons with the club.
Jose Mourinho is keen on signing a defender for the Blues, as they have leaked goals on their pre-season tour.
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