Everton manager Ronald Koeman has confirmed he will allow Gerard Deulofeu to leave the club this month in order to increase his game time.

AC Milan remain in talks with Everton over a loan deal with a view to making it permanent in the summer, but Milan chief executive Adriano Galliani has said the negotiations will come to an end if the club reject the Italian's "last and final offer".

Deulofeu can leave, says Koeman

The 22-year-old, who joined from Barcelona in 2015, has found his playing time limited since Ronald Koeman took over in the summer. The Spaniard has made just 13 appearances for the Toffees this season, starting just four league games, and he has been left out of recent match-day squads.

Koeman said he has spoken with Deulofeu and said it is a "difficult situation" for the Spaniard, but "that's the competition we have in the team". The Blues boss added he is willing to let the winger leave the club this month "if he finds a solution to go and get game-time." However, he said the "final decision will be down to the board."

​The Dutchman said it is important to do "first what's the best for the club and second what is the best for the player", but Koeman admitted the best thing for Deulofeu is to "get game-time somewhere".

AC Milan make 'final offer', while Ajax are also interested

AC Milan chief executive Adriano Galliani confirmed earlier this week that they are "talking with Everton" about the possibility of taking Deulofeu to the San Siro on loan with an option to buy in the summer. However, the two teams have struggled to agree terms, with Everton wanting a loan fee.

Galliani was quoted by La Gazzetta dello Sport on Friday as saying a new offer had been made for Deulofeu - a loan deal including a loan fee with an option for a permanent deal. Galliani was hopeful the revised offer would be accepted and he said this would be AC Milan's "last and final offer" for Deulofeu.

According to Dutch newspaper De Stentor, Ajax are also interested in signing Deulofeu on loan until the end of the season and are set to rival Milan for his signature. The Dutch side feel they have a lack of options on the wings and believe Deulofeu would be a good addition.