Everton are willing to spend big to land Napoli midfielder Allan.

The Daily Mail says Everton could smash their transfer record to reunite Carlo Ancelotti with Allan by paying Napoli a premium price for the out-of-favour 29-year-old at the end of the season.

Allan would move to Everton should Ancelotti meet his former club's reported £63 million asking price to take him to Goodison Park, according to reports in Italy.

Allan scored to help Napoli win at Sassuolo in Gennaro Gattuso's second match in charge after he replaced Ancelotti in December, but that proved the box-to-box anchor's penultimate full outing and he has appeared for just 14 minutes in his side's last five matches.

And it's a situation which has encouraged Ancelotti to register Everton's interest.