Everton will look to sign Allan from Napoli this summer.
The Brazilian was linked with a move to Goodison Park in January as well but the move never materialised.
Allan has fallen out of favour at the Italian club since then and Ancelotti is prepared to offer him an escape route.
As per Corriere Dello Sport (translated by Sportwitness), Everton are keen on improving their midfield this summer and that is why Allan is on their shortlist.
It will be interesting to see if Ancelotti succeeds in signing the midfielder this time.