Everton boss Dave Moyes is ready to offer £3 million for Barnsley FA Cup hero Brian Howard.
Howard, 25, is rated one of the best players outside the top flight and has scored 11 goals for Simon Davey's men this season.
His stock rose further last weekend when he scored the late winner to dump Liverpool out of the FA Cup fifth round.
Goodison Park manager Moyes is convinced Howard can become a big star in the Premier League and knows Barnsley would find a £3m offer hard to resist.