Everton manager Ronald Koeman is eager to reunite with Virgil van Dijk.
The Dutchmen worked together at Southampton before Koeman left for Goodison Park in the summer.
The Daily Mirror is reporting that Koeman is ready to go after the 25-year-old Saints centre-half in January and could be prepred to pay as much as £40million.
Van Dijk was colossal in Sunday's 1-0 win over Everton which has further endeared him to Koeman who signed the former FC Groningen star from Celtic in 2015.
Everton are still attempting to replace John Stones, who left for Manchester City in the summer, and are keen to make a top defensive signing when the winter window opens.