Besiktas have made an offer to Everton striker Cenk Tosun.

The Turkey international is available from Everton ahead of next week's transfer deadline.

Everton are willing to release Tosun on-loan for the remainder of the season - so long as the interested club is willing to cover 100 per cent of his wages.

CSKA Moscow are also interested in the centre-forward.

Tosun has a deal to 2022 and this season has played seven games for Everton, scoring once.