Sigurdsson has been strongly linked with a move to Everton since the start of last month, although it is thought that the Toffees are unprepared to meet Swansea's £50m valuation of the Iceland worldwide.
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.
"No change since we last spoke".
"From my point of view I'm committed to the players that want to be here, want to work and that want to improve".
Koeman's side have been one of the active in the summer window, having added Michael Keane, Davy Klaassen, Jordan Pickford, Sandro Ramirez Wayne Rooney and Cuco Martina to their squad.
The Icelandic playmaker will surely be working hard away from the Swans group, with a mixture of personal training and protein shakes meaning the exciting midfielder should be up to speed and able to return to Premier League action if and when a transfer is concluded.
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".
"I think the £50m is irrelevant because Swansea have money anyway", said the 42-year-old, who played for clubs including Arsenal, West Ham and Celtic.