According to Daily Star, both players have fallen out of favour at the Italian club and they could be sold to balance the books.
Napoli could miss out on Champions League football next season and they will need the extra funds raised through sales.
Carlo Ancelotti has worked with both players during his time at the club and he will be aware of their strengths.
Allan was a star for Napoli when Ancelotti was in charge and he could have a similar impact at Everton. The Toffees need a midfield controller like him.