Everton are understood to have made a fresh bid to sign Gabriel Magalhaes from Lille when the transfer window reopens at the end of the campaign, Football Insider reports.
The French centre-back has been regularly linked with the Toffees in recent months and it was previously suggested that they could sign him for around £30m this summer.
However, according to Football Insider, the Merseyside outfit have yet to finalise any fee with the French outfit and they are planning to make an offer of around £20m for the central defender.
It is added that they are confident of finding an agreement with Lille for the Brazil international, having already agreed on provisional personal terms over a five-year deal with the centre-back.