Sevilla president Jose Maria del Nido is planning an aggressive summer market.
Stuttgart striker Cacau is a confirmed target, while RMC says Sevilla are also tracking Saint-Etienne pair Mouhamadou Dabo and Blaise Matuidi for the summer market.
Midfielder Matuidi and fullback Dabo are St Etienne's most saleable assets and also have major Premiership clubs monitoring their development this season.