David Moyes insists Li Tie's wonder-goal at Rangers has still not convinced him that the midfielder is a £1m (€1.4m) player.
The Chinese international netted Everton's second goal in the 3-2 friendly win at Ibrox on an afternoon when Wayne Rooney was stretchered off with an ankle injury.
He had only been on the pitch a couple of minutes before he beat home goalkeeper Stefan Klos with a sweetly-struck long-range effort.
The 25-year-old spent last season on loan at Goodison Park from Chinese club Liaoning Badao in a deal that was substantially funded by the Premiership club's Far Eastern sponsors.
That expired in the summer but the player came back in the hope of a permanent move, which is so far being held up by Moyes refusing to pay a seven-figure asking fee.
He said: "I think the goal might help him in the way the supporters see him but I have said all along that Li Tie at the moment is too expensive.
"I won't pay £1 million for him. I don't think that is his value - not in the current market.
"He is a terrific player for us and I would like to keep him but I have got a limited budget and I will use it as wisely as I possibly can - that's what Scotsmen do.
"I think they are trying to do something regarding the fee back home and they are much closer but at the moment if it was £1million then I wouldn't pay £1million."
Rooney went over on an ankle in the 36th minute and was taken to hospital for X-rays.
Moyes admitted he feared the teenager could be facing a lengthy lay-off. He said: "He's a tough boy so that worries us. He's not a boy who lies down for very little. Obviously that concerns us."