Carlo Ancelotti will make Brazil defender Gabriel his first signing this summer.
Everton's boss has identified the 22-year-old stopper as the man around whom he can rebuild his defence.
And talks are already underway at a senior level to seal the £30million deal.
The centre-half – whose full name is Gabriel dos Santos Magalhaes – will join whenever the current season is concluded this summer.
The defender has packed plenty into his career so far, coming through the ranks at Dinamo Zagreb before joining the French club.
He has since picked up Champions League experience and his arrival is desperately-needed in a rearguard that has been way too flaky for Ancelotti’s liking.
However, Gabriel’s arrival is likely to spell the end for one of his centre-halves, unless the Toffees pick up a spot in next season’s Europa League.
The Merseysiders handed former England Under-21 international Mason Holgate a whacking new five-year deal two weeks ago.
And although Ancelotti has used both Yerry Mina and Michael Keane – either could find themselves surplus in the coming few months.
Everton ’s defence has been an Achilles heel since Ancelotti arrived at Goodison Park three months ago.
And although Gabriel had been identified long before last weekend, the ease with which Chelsea thumped four past the Italian’s side last week will only have confirmed in the manager’s own mind that changes have to be made if the Toffees are to progress under his leadership next season.
Ancelotti has made no secret that he wants to turn Everton from also-rans to Champions League contenders next season.
