Everton are ready to end their pursuit of Lille defender Gabriel Magalhaes.
The Blues are refusing to pay above their valuation for the 22-year-old and therefore match the offers lodged by Napoli and Arsenal.
Everton had made headway on a deal to bring Gabriel to Goodison before the coronavirus crisis struck and were looking to meet Lille’s £30m asking price.
But the pandemic forced the Blues to try and renegotiate with the French club but they have been unable to reach an agreement.
And with Arsenal and Napoli prepared to pay over €25m for the centre-back, Everton are refusing to be drawn into a bidding war and pay more than they believe the player is worth in the current market.
Arsenal are seen as favourites to sign Gabriel with Napoli in need of selling Kalidou Koulibaly - potentially to Manchester City - before pressing ahead with the deal.
Improving the squad’s midfield has also taken on greater significance for Carlo Ancelotti and the Blues’ hierarchy.
And bolstering that area of the team is now believed to be Everton’s prime focus.
The club were unable to convince Pierre-Emile Hojbjerg to shun interest from Spurs, in favour of a move to Goodison, and so have turned to other players on their shortlist.
Everton have remained tight-lipped over their reported interest in Napoli midfielder Allan, who was a key player for Ancelotti at the Italian club.
The Blues squad returned to training at Finch Farm yesterday as pre-season preparations get underway.
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