KAM Sports are back in talks to buy Everton from Farhad Moshiri but the parties are still some way from reaching an agreement, 90min understands.
The American investment group, led by property mogul Maciek Kaminski, initially opened talks to purchase the Toffees earlier in the year.
However, negotiations have intensified recently due to the pound dropping against the US dollar.
KAM Sport's bid is currently the only on the table for Everton, but 90min understands that an agreement is not yet close and talks could still go on for some time.
In a statement on their website, KAM Sports said: "As a general principle, we prefer to conduct our business in private to create the fairest environment for those involved - and in this particular situation, to minimize uncertainty for fans of Everton. It is regrettable that this has not been possible.
"We respectfully remain interested in acquiring the club as we believe its fans deserve nothing less than the best, and our offer to achieve this stands. However, in consideration of all Everton fans, we will not be making further public comments at this time."
Everton's current owner Moshiri revealed in July that while he was not looking to sell the club outright, he would welcome outsider investment in order to help with the construction of their new Bramley Moore Dock stadium and in the transfer market.
Kaminski was initially involved in a bid led by former Chelsea and Manchester United CEO Peter Kenyon, though Everton halted talks around the time of Moshiri's announcement.