Everton's stance on Ndiaye has been consistent since manager David Moyes first ruled out a sale back in April, and the Liverpool Echo reports nothing has changed behind the scenes this week despite fresh reports claiming the winger had agreed personal terms with the Saudi club.
Sky Switzerland reported this week that Everton have set their asking price at £81m in total, made up of a £68m base fee plus a further £13m in add-ons, though no formal approach has yet been lodged by Al Hilal.
Senegal's World Cup campaign ended at the round-of-32 stage on July 1 following a defeat to Belgium, a tournament in which the 26-year-old contributed a goal and two assists to underline his growing importance for club and country.
He is due back in Merseyside shortly, in time to link up with Everton's squad ahead of pre-season friendlies against Hamburg and Stuttgart in Germany over the coming fortnight. Ndiaye has also turned down several improved contract offers from Everton since the turn of the year; in an eve-of-World Cup interview, he made no secret of wanting Champions League football sooner rather than later.
Speaking to Senegalese outlet Wiw Sport, Ndiaye's father, Mouhamadou Abdoulaye Ndiaye, dismissed the idea that his son was preparing to leave Goodison Park, with the remarks later relayed by Sport Witness.
"Many people called me to tell me that Iliman was going to leave. But rest assured, he's not going anywhere," he said.
"He called me this morning. I even teased him with a few words in Arabic, and we had a good laugh.
"He let me know he had no intention of going to Saudi Arabia. He knows he can earn a lot of money there, but he also thinks his level could drop. He's not the type to prioritise money over his career."
Ndiaye joined Everton from Marseille in 2024 and has three years remaining on his current deal, giving the club a strong hand in any future negotiations regardless of the wages on offer elsewhere.
Al Hilal have already brought in Crysencio Summerville this summer as they continue building an attacking group capable of competing on multiple fronts, and are said to be exploring further reinforcements from the Premier League.