Ismaila Sarr is eager to leave Watford in January.
TuttoUdinese says Sarr 'would like to leave' Watford amid reported interest from Everton.
The Toffees are said to be exploring the possibility of a January move for the Senegal winger, with Frank Lampard desperate to add goals and creativity to his struggling front line.
Watford are said to be wanting around £35million for their man - a figure that 'scares' the Toffees according to the report.
The Blues have been working under tight financial restraints since last summer, but proved their ability to spend big on the right player when they signed Amadou Onana for £33million in the summer.