Complex sentence: Paris Saint-Germain made Bastia the best offer and it was accepted, but Essien rejected PSG's contract offer, and instead agreed terms with the two-time defending champions Lyon, who paid Bastia €7.8 million for the transfer.
Split into simpler sentences: Paris Saint-Germain made Bastia the best offer and it was accepted. However, Essien rejected PSG's contract offer, instead agreeing to terms with the two-time defending champions Lyon, who paid Bastia €7.8 million for the transfer.