Everton have made Standard Liege's £10.5m-rated Algeria forward Ishak Belfodil a prime transfer target.
Director of football Steve Walsh has identified Belfodil, 24, as a potential addition and Everton have registered their interest with his Belgian club.
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 is having a medical on Wednesday.
The France midfielder, 27, is expected to cost the Toffees up to £24m. They have already signed Charlton Athletic forward Ademola Lookman, 19, for £11m this month.
Belfodil, who is not in Algeria's Africa Cup of Nations squad, is currently training with Standard Liege at their warm weather camp in Spain while negotiations continue, with no deal between the clubs yet agreed.