Everton are launching a £4 million bid for Cardiff City winger Joe Ledley.
The Sun says the Bluebirds are still reeling from their Championship play-off final heartbreak to Blackpool and are struggling financially.
They have dodged winding-up orders by the taxman this season but must sell players after missing out on the £90m Premier League payday.
Wales international Ledley, 23, has been tracked by Toffees chief David Moyes since last season.
Money is also tight at Goodison but Moyes rates Ledley so highly he would be prepared to go as high as £6m to land him.