Everton have had a £40m bid for Brazilian midfielder Allan rejected by Napoli, according to Italian publication Il Mattino.
Toffees boss Carlo Ancelotti worked with Allan during their respective time together in Naples and the Italian boss is looking to add a new midfielder to his Everton squad this summer.
Everton have been linked with a host of midfielders in recent weeks, including Adrien Rabiot, and have signalled their intentions to bolster in the middle of the park with a big money bid for Allan.
However, Napoli are looking for a fee closer to £60m in order to convince them to part ways with the 29-year-old.
Allan has previously been a key player for Napoli, and was recently linked with a move to PSG, but he has since made just 14 league starts this season.
Despite losing his regular spot in the side, though, Napoli still value Allan higher than Everton's opening bid.
Ancelotti is willing to cash in on the likes of Morgan Schneiderlin and Gylfi Sigurdsson this summer to help fund a summer splurge as he looks to revamp this Toffees squad.