Jeffers: Set to move (MichaelSteele/Allsport)

In a move that has stunned Everton owner Bill Kenwright and manager Walter Smith, the 20-year old striker has rejected a deal worth £8m over five years.

Despite club debts of almost £30m, Kenwright underlined his resolve to keep Jeffers by pledging to double his current £10,000-a-week wages immediately.

In a deal that has been under discussion for the past four months, Jeffer's pay would then have risen beyond £30,000 a week to give him average earnings of around £1.6m a year over the next five seasons.

Kenwright shares Smith's belief that Jeffers' partnership with Kevin Campbell can be the spearhead for an Everton revival and has made two attempts to secure the England Under 21 player's Goodison future since the turn of the year.

Jeffers snubbed the first two months ago and left Kenwright in despair by turning his back on an improved final offer on Monday.

The Everton chief views it as clear evidence that Liverpool-born Jeffers sees his future away from the club and Everton will listen to offers of around £10m rather than risk losing him for nothing in 15 months.

Middlesbrough's urgent quest for more firepower could prompt a bid before the transfer deadline, though Jeffers seems certain to hold out for a move to one of the Premiership's leading lights at the end of the season.

Arsenal are believed to be his preferred choice, though Spurs have shown an interest in recent weeks and United are bound to appeal as they seek to strengthen their attacking options.

With Roma stepping up their pursuit of target man Mark Viduka, Leeds are also expected to join the bidding for a striker who is on the brink of promotion to the senior England side.