According to The Herald, Everton are ready to meet the £25 million asking price for Celtic left-back Kieran Tierney.
Arsenal are also keen on the Scotland international, while Leicester City and Napoli have also been linked with the Hoops star.
The Toffees and co. believe Tierney is very likely to leave Parkhead this summer having rejected several offers to do so in recent transfer windows.
Everton boss Marco Silva surely wants to boost his squad this summer, but adding another left-back is probably not in his plans.
Ex-Barcelona man Lucas Digne has already established himself as one of the best in his position in the league at Goodison Park, while Leighton Baines is expected to continue to provide cover and competition after signing a new one-year deal.