Espanyol defender Aaron Martin is interesting Everton.
The left-back, 21, has previously been linked with Manchester United and Manchester City.
Espanyol are expected to cash in on him this summer and Record reports that Benfica have already contacted the LaLiga club to enquire about his availability.
The two clubs are scheduled to hold a meeting in Lisbon soon, with Benfica likely to fork out around €15m to secure his services. However, Everton are also keen and Espanyol have not ruled out the possibility of receiving an offer from the Toffees.
Aaron's buyout clause is currently set at €30m and will increase to €40m at the start of July.