Everton have made a shock £10 million bid for Middlesbrough striker Yakubu Aiyegbeni.
Manager David Moyes' £9m spending on Sheffield United centre back Phil Jagielka and Wigan left back Leighton Baines has looked relatively modest by this summer's standards.
But James Beattie's £3m move to Sheffield United and a long-term injury to James Vaughan, increased the club's need for more firepower.
After costing Middlesbrough £7.5m from Portsmouth, Yakubu's valuation will be at least £10m, particularly with his old club and Manchester City inquiring about his availability.