Clement has rejected two Everton bids for Sigurdsson as he holds out for a £50 million fee for the Iceland midfielder.
Sigurdsson missed Swansea’s tour to the United States after withdrawing following interest from the Toffees, with the club saying he was “not in the right frame of mind”.
The 27-year-old has since rejoined training but will not feature in Swansea’s friendly against Sampdoria this weekend.
“He will not play against Sampdoria on Saturday. Talks are still going on and hopefully we are going to get some news in the next couple of days,” Clement said on Wednesday.
“The deal needs to be the best for all parties involved, we have got a very important season coming up.
“We know what happened last season — if you don’t make a good start — and we don’t want that to happen again.”
With Everton so far unwilling to match Swansea’s valuation, there have been reports Ronald Koeman’s side will offer cash plus England Under-20 right-back Callum Connolly in a bid to seal the deal.
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