The 29-year-old has also proved his worth on the global stage with Senegal, having played in all three of their World Cup games in 2018.
Marco Silva's team have insisted that the midfielder is not for sale, but it is understood that PSG will increase their bid in the coming days.
But Everton have remained steadfast in their intention of holding on to him and have already rejected a bid worth €25m from PSG for the Senegal worldwide.
But Silva said that it was a minor injury which saw Gueye sit the match out, and that he was trying to be honest with everyone when he says there have been no new offers.
"After the match, I tried to find out if something new has happened because I expected your question and there's nothing new".More news: Official Samsung Galaxy S10 photos leaked
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After they were thumped 6-2 at home by Tottenham in their last game before Christmas, Everton have recorded three wins and three losses in the Premier League.
"We have rejected the offer", Silva told reporters at a news conference on Monday.
But speaking at a news conference on Friday, the Toffees boss suggested Senegal global Gueye was never likely to leave.
"From a technical point of view, as a manager, he is a really important player for us, and he is one player we don't think to lose in this market". Nobody has told me.
"I'm happy with the squad, I'm happy with the players we have to work with", he said. Let us know in the comments section below.