According to Gianluca di Marzio, Everton recently failed with a £18m bid to land the services of Gabriel Magalhaes from Lille.
The Toffees were in advanced negotiations to sign the Brazilian earlier in the year, but a deal failed to materialised amid the global health crisis due to COVID-19.
Over the past few weeks, Carlo Ancelotti’s side have revived their interest in the centre-back, but it now appears that Napoli have the clear advantage in the player’s pursuit.
Earlier this week, the Toffees made an £18m bid (€20m) bid for the defender, but the offer was rejected by Lille, who are said to have a gentleman’s agreement with Napoli.