Everton are chasing Swansea City midfielder Gylfi Sigurdsson.
The Liverpool Echo says a £28million offer was rejected by Swansea last summer but the subject will be revisited at the end of this season.
Ronald Koeman could have a nice transfer wedge to work with, if he is forced to cash in on Romelu Lukaku, who has turned down a new contract offer.
Everton's hopes of landing Sigurdsson would be boosted if the Welsh club slipped down into the Championship but they have a three-point cushion and have improved under Paul Clement.
The 27-year-old midfielder would also want to remain at a top-flight club but he had his fingers burnt during his move to Tottenham where he was a bit-part player for two seasons.