Everton are in talks to sign defender Jean-Philippe Gbamin from Mainz.
The Merseyside outfit are flexing their financial muscles this summer.
It appears they are chasing after the 23-year-old defensive midfielder and central defender on the back of signing Moise Kean from Juventus.
Sky Sports says a £23 million bid was rejected, with the German outfit wanting a little more to make the transfer a possibility.
It is unclear if Gbamin is being signed to play in defence or to replace Idrissa Gueye in midfield.