Bayern Munich will test Everton's resolve over fullback Leighton Baines in January.
The Daily Mail says a meeting held last week determined that they will start with a £9m bid for Baines and see how Everton react.
Everton manager David Moyes has made it clear he has no intention of selling one of his best players with the 26-year-old pivotal to his style of play. He is well settled in Liverpool and only signed a five year contract extension earlier this year.
Bayern played inexperienced Germany U20 international Diego Contento at left-back on Sunday as they won 5-3 at Stuttgart but club executives have grave concerns about their defence.
