The British press have suggested that Everton have had significant offers rejected by Swansea this summer, with a consensus that the Welsh side are holding out for a whopping £50 million for their star man.
Sigurdsson has not played since Swansea's opening pre-season game against Barnet on July 12, after which he missed the club's tour to the United States as he was "not feeling in the right frame of mind".
The Welsh club want £50million for the Iceland worldwide and Koeman spoke about the deal after Everton's 2-2 friendly draw with Sevilla.
When asked if he still planned to sign a striker after Everton's 1-nil victory over Ruzomberok in the Europa League qualifiers 2nd leg, Koeman said, "We need two more front players because if you count the players and count the numbers, we lost somebody and we brought somebody in".
"The reason that he wasn't in the squad is that he was not fit to play today", he added. "I don't know about any interest for Aaron, I don't know", he said.
Everton boss Ronald Koeman says he still needs to find three signings.
Koeman has made big changes to his squad this summer with Michael Keane, Davy Klaassen, Jordan Pickford, Sandro Ramirez Wayne Rooney and Cuco Martina all moving to Goodison Park.