Everton close in on £40m deal for Southampton's Dibling

Everton are closing in on the £40m signing of Southampton midfielder Tyler Dibling.

The England Under-21 international has been the subject of three offers from the Toffees this summer that were rejected.

But sources have told BBC Sport that talks between the two clubs have now restarted.

Dibling, 19, has attracted interest from a number of Premier League clubs after scoring twice in 33 appearances last season.

On Friday, Everton boss David Moyes said his club was "finding it very difficult" to make signings.

They have spent £75m on six players, and also completed the loan signing of Manchester City winger Jack Grealish.

"We have money to spend and we are trying to spend it," said Moyes.

"It is not that we don't have the money to spend, we do have, but we're finding it very difficult to spend the money at the moment."

Dibling was a late substitute for Southampton as they drew 1-1 at Ipswich last weekend.