Everton are preparing a £31m bid for Sporting Lisbon midfielder William Carvalho.
According to reports from Portugal, The Toffees will attempt to lure the Portuguese to Goodison Park despite Sporting considering him “untransferable.”
The Portuguese news outlet, Record, reports the Merseyside club are undeterred by the Lisbon side’s not-for-sale stance.
The Record claims that Everton are now the front-runners for the Portugal international, with Ronald Koeman believing he would be an “ideal” signing for the club.
Although, SunSport reported earlier in the month that West Ham are plotting a January move for William Carvalho despite a row over this summer’s failed deal.
Carvalho was Slaven Bilic’s No 1 target in the second half of the transfer window after he brought in Javier Hernandez for £16m and Marko Arnautovic for a club record £24m.
West Ham have lost four of their opening seven Premier League games so far, letting in 13 goals — which is why boss Bilic wanted Carvalho as a shield for his overworked defence.
However, Cristiano Ronaldo may have thrown a spanner in the works for both Everton and West Ham by telling Real Madrid to sign Carvalho.
Ronaldo has urged Los Blancos president Florentino Perez to step in and take his compatriot to the Bernabeu.
Real are looking to bolster their ranks in January after poor start to the domestic campaign.
The European champions already lag seven points behind Barcelona in La Liga after just seven games.