Napoli president Aurelio de Laurentiis has handed Everton a boost in negotiations for Allan.

The midfielder is a top target for Everton boss Carlo Ancelotti this summer.

The Brazil international is also a target for PSG, but De Laurentiis is refusing to do business with the Champions League finalists after past run-ins.

Local Italian journalist Carlo Alvino told Le 10 Sport: “Napoli is evaluating how to close the negotiations, but not with the will to do so. PSG offered a very special payment, with sponsorships.

"De Laurentiis wants them to show him the money that has to go and arrive in the checking account. With all the details of the case. Napoli does not like accounting tricks or more or less legitimate operations with sponsorships, which is why negotiations with PSG have been blocked."