Everton are closing in on their third signing of the January transfer window after agreeing a £10.5m deal for Standard Liege's Algeria forward Ishak Belfodil.
Director of football Steve Walsh identified Belfodil, 24, as a potential addition and Everton are now hopeful of taking their spending this month to around the £45m mark.
Everton's transfer activities have moved up a gear since Koeman demanded action after the FA Cup third-round exit to Leicester.
Manchester United's Morgan Schneiderlin was having a medical on Wednesday.
The France midfielder, 27, is expected to cost the Toffees up to £24m.