According to a report from Il Mattino (translated by Sportwitness), Carlo Ancelotti is keen on the player and he has asked the Toffees to sign the midfielder this month.
Allan is a key player for Napoli and it is highly unlikely that they will sanction a sale this late in the transfer window.
Everton might have to wait until the summer to sign the 29-year-old Brazilian.
Furthermore, the report adds that Napoli will demand around €80m for the player.
While it would be a sensational signing for Everton, it seems unlikely that they will be able to afford that kind of money for a single signing.