Everton have made signing a midfielder their transfer priority this summer.
The Blues' hierarchy had been in talks over adding a central midfielder to the squad in January, but opted to keep their powder dry and wait until after the end of the season.
Carlo Ancelotti asked the club to sign the £15m-rated Pierre-Emile Hojbjerg from Southampton but the Danish international had his heart set on a move to Tottenham Hotspur and made the switch earlier this month.
And so now, Everton have turned their attention to Napoli's Allan and Abdoulaye Doucoure of Watford - but offloading unwanted players remains key to the club kick-starting their squad revamp.
Napoli are reportedly asking for €30m for the 29-year-old Brazilian Allan and while Everton are committed to bolstering Ancelotti's options in that area of the team, it remains uncertain if they would be prepared to pay such a fee.
Doucoure, 27, has long been admired by the powers at Goodison - and last summer the club failed in a move for the player - but any interest in this window will only firm up if the price is right.
Director of football Marcel Brands has already cautioned that this will not be a "big spending" summer.
The Blues, meanwhile, retain an interest in Atletico Madrid right-back Santiago Arias but any move for the 28-year-old hinges on the future of Jonjoe Kenny.
Everton are planning to start the season with the right-back in their squad following his campaign on loan at Schalke but are prepared to listen to offers for Kenny who is attracting interest from a number of clubs - some in the Premier League.
Arias was on the Blues' shortlist last summer but a deal with Atletico could not be reached and so Djibril Sidibe was brought in on loan - with a view to buy - from AS Monaco.
It is likely that the Blues would look to strike such a deal with the Spanish club if someone meets their asking price for Kenny and the 23-year-old is sold.
The club's pursuit of a left-sided centre-half has cooled with the Blues walking away from talks to sign long-time target Gabriel Magalhaes from Lille.
Everton were not willing to meet the Ligue 1 side's €25m valuation and the 22-year-old now looks set to join Arsenal.
The Blues had made good progress on a deal to sign Gabriel pre-COVID - and looked ready to meet the then £30m asking price - but the crisis forced the club to attempt a renegotiation but an agreement could not be reached.
Arsenal have now overtaken Napoli in the race to sign the Brazilian.
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It is unclear if the Blues, who are set to start the season next month with Mason Holgate, Michael Keane, Yerry Mina, Jarrad Branthwaite and the returning Lewis Gibson as centre-half options, will still look for a player in that position.
A right-winger, preferably left-footed, remains on the club's wishlist too as does a replacement for the retired Leighton Baines.
Niels Nkounkou, who joined the club from Marseille in July, has been promoted to Lucas Digne's deputy for the time being and has been training with the first-time since their return to Finch Farm on Sunday.
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