Everton face competition from Roma for Barcelona defender Jean-Clair Todibo.
Currently on-loan with Schalke, Todibo is available from Barca for €25m.
Everton have made an offer of €22m plus €3m in bonuses, while Roma have intimated a willingness to pay the entire €25m up front, reports Mundo Deportivo.
Everton are regarded as favourites to sign Todibo, given their good relationship with Barca.
In recent seasons, Everton have signed Yerry Mina, Gerard Deulofeu, Lucas Digne and Andre Gomes from Barca.