Everton are new favourites for Sheffield United pair Kyle Walker and Kyle Naughton.
The Daily Mail says Everton edged ahead of Tottenham in the competition for Sheffield United full backs Naughton and Walker after the Championship club set a 48-hour deadline to complete the deal.
Both clubs have offered £10m for the pair - which meets United's valuation - and would allow Walker, 19, to return to Bramall Lane on loan next season as part of the deal.