Everton boss David Moyes has had scouts posted at Almeria games in recent weeks.
Almeria goalkeeper Diego Alves and winger Pablo Piatti are understood to be the two players under consideration.
Brazilian Alves courted interest from Real Madrid and Barcelona in the summer.
Argentine winger Piatti is enjoying his best run of form with Almeria since arriving almost three years ago and along with Everton, is also being chased by Atletico Madrid and Palermo.
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